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对个人所得税改革部分问题的再认识 被引量:2

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摘要 个人所得税作为我国财政收入的重要来源,事关千家万户切身利益,一直都是社会公众讨论和关注的焦点,也经历了多次的修订与调整。随着2014年6月30日,中央政治局审议通过《深化财税体制改革总体方案》,新一轮税制改革的帷幕已徐徐拉开,在这个特殊的历史时刻,文章从个税的费用扣除标准(起征点)和税率结构两方面出发,再次对个税改革中的一些认知进行思考,对涉及人员最多的工资、薪金所得税率结构改革提出一些有益的建议。
作者 李二军
出处 《经济师》 2014年第12期113-114,118,共3页
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