| 论个人所得税存在的问题及对策 |
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| 引用本文： | 娄爱花.论个人所得税存在的问题及对策[J].西安航空技术高等专科学校学报,2004,22(2):52-54. |
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| 作者姓名： | 娄爱花 |
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| 作者单位： | 西安财经学院,财税系,陕西,西安,710061 |
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| 摘 要： | 个人所得税存在实行分项课征制 ,易使纳税人化整为零 ,逃避税收 ;征税范围过窄 ,调节力度有限 ;免征额过低 ,易使富人税变成穷人税 ;纳税申报以个人为准 ,未考虑家庭人口问题 ,有失公平 ;以及征管手段落后等问题 ,进而提出进一步完善现行个人所得税的对策 ,采用总额和分项课征制 ;扩大征税范围 ,严格控制减免税 ;合理确定扣除项目和扣除标准 ;提高免征额 ;加强个税征管力度等措施。
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| 关 键 词： | 个人所得税 免征额 征管 对策 |
| 文章编号： | 1008-9233(2004)02-0052-03 |
| 修稿时间： | 2003年8月21日 |
A Discussion on existed Problems and Countermeasure in Individual Income Tax |
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| LOU Ai-hua.A Discussion on existed Problems and Countermeasure in Individual Income Tax[J].Journal of Xi'an Aerotechnical College,2004,22(2):52-54. |
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| Authors: | LOU Ai-hua |
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| Abstract: | The essay proposed countermeasures and perfection on individual tax,pointing that current taxation systems flaw mainly existing unfair aspects that needs further improvement.Enforcment to guarantee national taxation come across with new constitution and regulation to promote existing system. |
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| Keywords: | Individual Income Tax Deduction Tar Administration Countermeasures |
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