摘要
自九届全国人大四次会议后,对个人所得税的议论,引起了普遍的社会关注。本文试图对健全个人所得税制的几个基本问题,诸如个人所得税的职能、征税范围、“起征点”或“免征额”的确定等,谈谈自己的思考情况。
Since the 9th Session of National People's Congress,arguments upon personal individual income taxation has attached great social concern. Basic problems in how to improve individual income taxation are mentioned from the author's own point of view.
出处
《九江职业技术学院学报》
2002年第1期33-35,共3页
Journal of Jiujiang Vocational and Technical College
关键词
个人所得税
起征点
免征额
Individual income tax, The threshold of taxation, Tax- free amount
