摘要
我国目前实行的主动申报交纳个人所得税制度很不完善,国家应该借鉴发达国家在征收个人所得税方面的比较完善而先进的经验,建立健全征收个人所得税的主动申报的各种辅助制度,完善相关法律、法规,依法治税。
The current system of active declaration on individual income tax in China is immature. China should learn from developed countries’ mature and advanced experiences, establish various auxiliary systems related to the improvement of the active declaration on individual income tax, improve relevant laws and rules so as to legally admin- ister tax.
出处
《社会科学》
CSSCI
北大核心
2007年第1期91-96,共6页
Journal of Social Sciences
