| 借鉴国外经验完善中国个人所得税制 |
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| 引用本文： | 李国政,黄建妮.借鉴国外经验完善中国个人所得税制[J].嘉应学院学报,2003,21(4):40-43. |
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| 作者姓名： | 李国政 黄建妮 |
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| 作者单位： | 嘉应学院,广东,梅州,514015 |
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| 摘 要： | 中国现行的个人所得税是在1994年税制改革的基础上建立的,目前它在税制模式、征管权归属、税收征管等方面还存在着一些缺陷。本文认为,应该借鉴外国经验,完善中国个人所得税制,使其更加规范,更符合国际惯例,这不仅是市场经济的必然要求,同时也是中国税制改革的内容之一。
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| 关 键 词： | 个人所得税 分类所得税 综合所得税 |
| 文章编号： | 1006-642X(2003)04-0040-04 |
Reformation and Perfection of China's Individual Income Tax for Reference of International Experience |
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| Abstract: | The current individual income tax in effect of our country is established based on the system of tax reformation in 1994.There are some defects in the tax system model,the ownership of levy and management,tax collection management. The authors of this article suggest the individual income tax in our country should be reformed and perfected for reference of international experience, so that it will be standard and accord with international practice.This is not only a requirement of market economy,but also part of the tax reformation in our country. |
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| Keywords: | Tax of individual income Tax of classified income Tax of comprehensive income |
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