| 新中国初创所得税制及其述评 |
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| 引用本文： | 胡巍.新中国初创所得税制及其述评[J].天中学刊,2007,22(6):49-53. |
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| 作者姓名： | 胡巍 |
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| 作者单位： | 河南大学,河南,开封,475001 |
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| 摘 要： | 伴随着共和国发展的脚步,新中国的所得税制已走过半个多世纪的风雨历程,其间经历了从无到有、从不规范到相对规范的发展过程,形成了以工商所得税、存款利息所得税、农业税为主要内容的所得税制。随着我国加入WTO,我国经济发展进一步融入国际经济发展的大潮之中,我国的所得税制面临着新一轮的改革。
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| 关 键 词： | 所得税 所得税制 |
| 文章编号： | 1006-5261（2007）06-0049-05 |
| 收稿时间： | 2007-07-25 |
| 修稿时间： | 2007年7月25日 |
New China's Initiation of Income Tax System and Its Review |
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| HU Wei.New China''''s Initiation of Income Tax System and Its Review[J].Journal of Tianzhong,2007,22(6):49-53. |
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| Authors: | HU Wei |
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| Institution: | Henan University, Kaifeng Henan 475001, China |
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| Abstract: | Following the step of PRC's development,income tax system of new China has already passed the course of winds and rains over half a century from scratch,from irregular to relative regular,forming income tax with industrial incoming tax,interest tax,and agricultural tax as its content.As our country joins WTO,the economic development of our country is incorporated in the spring tide of international economic development further;make the income tax system of our country face the new round reform too. |
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| Keywords: | income tax income tax system |
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