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本轮个税改革的焦点 被引量:2

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摘要 个税改革是税收改革的重要内容,是增强人民获得感的改革事项,是一项利国利民的大事。个税改革的方向基本明确,脉络基本清晰,重在行动和落实。那么本次个税改革的背景是什么?亮点有哪些?会有哪些利好?本期文章从多个视角出发,条缕梳理,以飨读者。 The individual income tax reform, as a key reform proceeding which will benefit the nation and the people play an important role in fiscal and tax reform. As basic orientation be determined, the government should take steps to improve the draft amendment to the Individual Income Tax Law Legislation should speed up considering the draft amendment. What is the background of 7th amendment of the individual Income Tax Law? What are the highlights? What benefits it will bring? The following articles elaborate our insights in detail.
出处 《中国总会计师》 2018年第6期22-29,共8页 China Chief Financial Officer
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