摘要
文章研究了已经实行按"家庭计征"个人所得税的国家和地区的个税制度特征及其实施条件,通过调查问卷、专家评价等方式,论述了广州实行按"家庭计征"个人所得税制度所具备的现实条件,得出广州作为先行试点城市具备一定的可行性。
This paper researches the eharaeteristies and imple- mentation conditions of levying personal income tax by household in some countries and regions, expounds the realistic conditions of implementing this system in Guangzhou, and concludes that it is feasible to pilot it in Guangzhou.
出处
《科教文汇》
2013年第29期203-205,共3页
Journal of Science and Education