摘要
随着个人收入的不断增加,个人所得税将逐步成为我国的主体税种,但目前我国的个人所得税税款流失严重。详细分析个人所得税流失的原因,对于找出针对性的解决问题的方法大有裨益。
With the constant increase of personal income,income tax will gradually become the main type of tax in our country,but at present the drainage of personal income tax payment is very serious in our country.Detailed analysis of reasons of the drainage of income tax payment is beneficial to solving the problem.
出处
《新余高专学报》
2002年第3期25-27,共3页
Journal of XinYu College
关键词
个人所得税
流失原因
纳税意识
征管手段
Income tax
Reasons of drainage
Tax-paying consciousness
Levying means