摘要
我国当前的个人所得税税制在很多方面不利于其公平设计的立法初衷。回归个人所得税的正义在当前经济危机下以及对社会经济整体可持续发展都具有极为深远的影响和重大意义,而这作为一个系统的工程,所涉及的领域和层面都是复杂的,更需要在法制上予以切实的保证。
Many aspects of China’s current personal i ncome tax system are unfavorable for designing fair legislation.The returning justice of personal income tax has far-reaching impact and significance in the current economic crisis as well as the overall socio-economic sustainable development,which works as a system involving complex areas and dimensions,needing the effective guarantee from legal system.
出处
《特区经济》
北大核心
2010年第8期129-131,共3页
Special Zone Economy
关键词
个人所得税
正义
制度
individual income tax
justice
system
