| 我国个人所得税制改革综述 |
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| 引用本文： | 王宏波.我国个人所得税制改革综述[J].西北师大学报,2000,37(4):117-119. |
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| 作者姓名： | 王宏波 |
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| 作者单位： | 天水师范学院政教系，甘肃天水741000 |
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| 摘 要： | 随着社会经济形势的发展，现行个人所得税制的种种弊端暴露出来，本结合了许多专家学的观点，就如何进一步完善个人所得税制进行了综述。
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| 关 键 词： | 个人所得税 税制模式 税率 改革 税基 费用扣除标准 |
A Summary of the Reform in Personal Income Taxation in our Country |
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| WANG Hong-bo.A Summary of the Reform in Personal Income Taxation in our Country[J].Journal of the Northwest Normal University(Social Sciences),2000,37(4):117-119. |
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| Authors: | WANG Hong-bo |
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| Abstract: | As social economy develps, various kinds of drawbacks in the existing personal income income have apparenitly been exposed. In this article, the author makes a summary of his opinions along with the views Of other experts and scholars as to how to perfect the personal income taxation. |
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| Keywords: | personal income taxation taxation model tax rate |
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