摘要
随着我国社会主义市场经济体制的建立和完善,现行的个人所得税制度暴露出越来越多的弊端。近年来人们对所得税改革的呼声越来越高,政府已经将个人所得税改革列入近期工作计划。本文对现行个人所得制度存在的问题进行了深入分析,并从改变税制模式、合理确定费用扣除项目和扣除标准、调整税率结构、完善税收方法等方面提出了相应的对策。
With the establishment and consummation of the socialistic market-oriented economy system, personal Income tax of nowadays have occurred more and more malpractice. In recent years, voice of reforming the personal income tax system becomes more and more louder, so reformation of the personal income tax system has been listed into recent work plan by the government. This paper thoroughly analyzes the existent problems of the personal income tax and provides some relevant methods in the aspects of changing taxation model, reasonably determining items of deducting expenses and standard of deduction, adjusting structure of tax rate, perfecting methods of tax revenue.
出处
《中北大学学报（社会科学版）》
2005年第4期21-23,共3页
Journal of North University of China：Social Science Edition
关键词
个人所得税
税制模式
税基
征税方法
personal income tax
taxation model
taxation origin
taxation method
