浅议建筑装饰业农民工的个人所得税征收和管理问题被引量：1

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摘要农民工是城市建设的主力军,是经济发展不可或缺的力量之一。因此,农民工问题也是人们关注的焦点和各界学者研究的热点。建筑装饰业农民工更是农民工中的特殊人群,他们干着重体力、较脏和危险性较高的工作,但是生活在社会的底层。本文就建筑装饰业农民工个人所得税的征收和管理进行分析和研究,发现其中存在的问题,并提出相应的建议和对策。

作者奚园

机构地区兰州工业学院

出处《中国包装》 2016年第2期72-75,共4页 China Packaging

关键词个人所得税直接税分类征收制税收优惠

分类号 F812.42 [经济管理—财政学] D922.222 [政治法律—经济法学]

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1农民工是否需要缴纳个人所得税[J].农村财务会计,2005(10):19-19. 被引量：1
2李文.国外个人所得税改革的趋向及动因[J].涉外税务,2009(10):19-23. 被引量：10

二级参考文献15

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