摘要
我国现行的个人所得税实行分类所得税制,针对不同类所得,费用扣除标准不同,税率亦不相同。分析我国个人所得税现状,揭示我国个人所得税税制模式、费用扣除额等方面的漏洞与不足,根据国情探寻有关个人所得税的优化措施,以期对我国个人所得税的完善提供借鉴。
The current individual income tax system in China is the categorized income tax system. Under this system, taxes are collected by use of different tax rates, which is based on the categorization of indi- vidual incomes of diverse sources and different nature after deduction of different expenditures according to the categorization. The paper analyzes the present situation of individual income tax, and shows the defi- ciency of individual income tax model as well as the deduction of expenditures. According to the Chinese national condition,this paper seeks optimized measures of income tax for individuals,and give advices to how to improve and perfect income tax for individuals.
出处
《无锡职业技术学院学报》
2013年第4期70-73,共4页
Journal of Wuxi Institute of Technology
关键词
个人所得税
现状
优化措施
individual income tax
present situation
optimized measurement
