摘要
高收入群体是我国实行改革开放政策后新出现的一个特殊群体,由于经济收入的迅速增长,相关税收法律的相对滞后,使高收入群体的偷税、漏税行为已成为一个不容忽视的社会问题。本文就对高收入者个税征纳的有关问题进行了一些探讨。
The high-income class has been growing with the reform and opening of our country. But recent years tax evasion has become a serious social problem without relative tax law. This essay explores the problem and some aduice for the reference of improving tax rules.
出处
《湖北第二师范学院学报》
2004年第1期52-54,共3页
Journal of Hubei University of Education
关键词
高收入
个人所得税
征纳
high-income class
personal income tax
to impose
