| 浅议我国个人所得税实施中存在的问题及解决对策 |
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| 引用本文： | 王越.浅议我国个人所得税实施中存在的问题及解决对策[J].华北航天工业学院学报,2007(2). |
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| 作者姓名： | 王越 |
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| 作者单位： | 河北大学管理学院 河北保定071002 |
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| 摘 要： | 个人所得税在调节个人收入、增加财政收入、维护国家权益等方面发挥了积极作用,但是随着我国经济的发展,在实施个人所得税中也逐渐暴露出一些问题。本文针对这些问题,进行了深刻的分析,并提出了解决的对策。
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| 关 键 词： | 纳税意识 个人所得税制模式 税率 税基 |
A Discussion on Existing Problems and Countermeasures in Individual Income Tax in our Country |
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| WANG Yue.A Discussion on Existing Problems and Countermeasures in Individual Income Tax in our Country[J].Journal of North China Institute of Astronautic Engineering,2007(2). |
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| Authors: | WANG Yue |
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| Abstract: | Individual income tax has played a positive role in adjusting personal income,increasing financial revenue,maintaining national rights and interests.But with the development of our country economy,some problems have been gradually exposed in implementing the individual income tax.This article,in view of these problems,has carried on the profound analysis and proposed the countermeasures. |
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| Keywords: | tax payment consciousness pattern of individual income tax system tax rate tax base |
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