摘要
我国的个人所得税制度起步比较晚,虽然近些年来几经修改,但仍有缺陷。本文拟从我国个人所得税制度的发展历程谈起,在重点分析当前我国个人所得税制度的缺陷的基础上提出完善建议,力求对我国个人所得税制度的发展完善提供些许理论上的指引。
Chinese Personal Income Tax System starts later than other countries.It was modified many times in recent years,but there are also many shortcomings.This thesis starts from the developing course of Chinese Personal Income Tax System,emphasizes on it＇s shortcomings,then proposes some improving suggestions on this basis.
出处
《吉林师范大学学报（人文社会科学版）》
2012年第1期88-90,共3页
Journal Of Jilin Normal University:Humanities & Social Science Edition
关键词
个人所得税
税收制度
缺陷
完善
personal income tax
tax system
shortcomings
improvement
