摘要
本文在探讨我国个人所得税征管中存在的问题基础上,对个人所得税制的改革和完善提出了多项政策措施。
After having inquired into several problomes existing in our tax governance on imposing taxes on personal income,the auther puts forward multiple policy measures on how to reform and perfect our tax mechanism of personal income tax.
关键词
个人所得税
课税模式
课税项目
计征方法
费用扣除标准
personal income tax
model of taxation
taxable item
method of calculating and imposing tax
expense deduction standard
