摘要
个人所得税是政府财政活动的重要税源,它不仅可为国家经济建设积累资金,又可推 动我国税制体系的不断完善,加强税收征收管理,防止税款流失,刻不容缓。
Individual Income Tax is an important part of the government tax resources. That can help to accumulate funds for the economic construction of our country, to perfect the tax policies. It 's emergency to strengthen the collection and management to prevent from the losing of taxation.
出处
《河北能源职业技术学院学报》
2003年第3期3-4,共2页
Journal of Hebei Energy College of Vocation and Technology