| 关于我国个人所得税法的思考与建议 |
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| 引用本文： | 郭桂萍.关于我国个人所得税法的思考与建议[J].天津师范大学学报(社会科学版),2005(3):12-15. |
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| 作者姓名： | 郭桂萍 |
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| 作者单位： | 天津市委党校,应用经济部,天津,300078 |
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| 摘 要： | 现有个人所得税自1994年实施至今已有10个年头，在纳税人的划分、课税范围、税率、应纳税所得额的计算、计税时期及税收减免方面暴露诸多缺陷。重新架构个人所得税制关键在于要对纳税人建立个人所得税账户，要建立公民自行申报纳税制度，要使代扣代缴公开透明。
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| 关 键 词： | 个人所得税法 应纳税所得额 个人所得税制 申报纳税制度 1994年 课税范围 税收减免 代扣代缴 纳税人 税率 计税 账户 |
| 文章编号： | 1671-1106(2005)03-0012-04 |
| 修稿时间： | 2005年4月5日 |
Some Ideas and Proposals on the Tax Law of Personal Income in China |
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| GUO Gui-ping.Some Ideas and Proposals on the Tax Law of Personal Income in China[J].Journal of Tianjin Normal University(Social Science),2005(3):12-15. |
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| Authors: | GUO Gui-ping |
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| Abstract: | The personal tax law has brought into effect for ten years from 1994 to now, but it has appeared some limitations from taxpayer partition, scope of taxation, tax ration, calculation of income tax, taxing period and tax deration etc. Reconstruct personal system of income tax is a key to build taxpayer's account of income tax, to establish declared taxation system by people-selves, to make withholding open and transpire. |
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| Keywords: | reconstruction system limitation personal account of income tax declared taxation system by people-selves withholding |
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