摘要
通过对现行个人所得税制存在问题的分析 ,提出进一步完善。
By the analysis of the persent problems occured in the individual income tax system,this paper proposes how the individual income tax system should be reformed and perfected deeply.
出处
《石家庄铁道学院学报》
2000年第B09期102-104,共3页
Journal of Shijiazhuang Railway Institute
关键词
个人所得税制
应税所得额
分类综合税制
the individual income tax system expenses reducing standard income tax sum classified and synthetical system of the income t4