摘要
我国现行个人所得税在税制模式、费用扣除标准、税率结构及税收征管等方面存在诸多弊端 ,应改革和完善个人所得税税制 。
There are some faults in the personal income tax-system such as the mode of tax-system, the standard of deduction, the form of tax rate and the method of collection and management and so on. In order to produce an effect on concentrating finance and adjusting income, it's necessary to reform the personal income tax-system.
出处
《武汉理工大学学报（社会科学版）》
2002年第1期27-30,共4页
Journal of Wuhan University of Technology:Social Sciences Edition
关键词
个人所得税
分税制
综合税制
personal income tax
classified income tax system
synthesized income tax system
