| 我国个人所得税征管现状与改革措施 |
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| 引用本文： | 李琳.我国个人所得税征管现状与改革措施[J].洛阳工业高等专科学校学报,2003,13(1):64-65. |
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| 作者姓名： | 李琳 |
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| 作者单位： | 洛阳工业高等专科学校,审计室,河南,洛阳,471003 |
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| 摘 要： | 通过对我国现行个人所得税及其征管存在的问题进行了细致的探讨分析，提出了加强税法宣传，培养、提高全民的纳税意识，改革现行课税模式，采取综合所得税制模式，加快个人所得税征管网络化进程，进一步完善个人所得税的双向申报制度等相应的改革措施。
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| 关 键 词： | 征管现状 改革措施 个人所得税 课税模式 所得税制模式 征管网络化 税收管理 |
| 文章编号： | 1008-8814(2003)01-0064-02 |
| 修稿时间： | 2002年10月8日 |
The Current Situation of Personal Income-tax on Terms of Levy and Control and Reform Measures in China |
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| LI Lin.The Current Situation of Personal Income-tax on Terms of Levy and Control and Reform Measures in China[J].Journal of Luoyang Technology College,2003,13(1):64-65. |
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| Authors: | LI Lin |
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| Abstract: | Through the discussion and analysis on the issues of personal income-tax and its levy and control in China this article proposes such reform measures as to enhance the propaganda on tax-laws, to cultivate and improve the citizens' taxation consciousness,to change the current pattern of taxation and undertake a comprehensive taxation-system pattern, to accelerate the process of net-system of personal income-tax's levy and control and to attempt to perfect the double-direction application rules of personal income-tax. |
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| Keywords: | Personal income tax Taxation pattern Taxation-system pattern of income-tax |
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