摘要
分析了我国个人所得税税制和征管方面存在的问题;
In this paper,the authors put forth the viewpoint that individual income taxes shall be the new growth factor of national tax revenue,pinpoint and analyse the chief problems that exist in the course of the levy of individual income taxes and put forward the countermeasures and thinking in reforming and improving the levy of individual income taxes in China.
出处
《天津农学院学报》
CAS
2001年第4期27-30,共4页
Journal of Tianjin Agricultural University
