我国个人所得税研究述评

Review of China’s Personal Income Tax

本文首先阐述了我国个人所得税的涵义与发展历程,其次对研究我国个人所得税的相关文献进行梳理,从而对我国个人所得税存在的问题进行述评,最后针对完善我国个人所得税的建议进行述评。

This paper first describes the concept and development process of China’s personal income tax,then the relevant literature on the study of China’s personal income tax to sort out,then carries on the commentary to the existence of our country’s personal income tax,finally to improve China’s personal income tax proposal including the assessment.