摘要
本文从个人所得税法六项专项附加扣除为分析的对象,对六项附加扣除的内容、操作进行刨析,说明其中所蕴含的人文情怀,同时对税法执行中,存在的的问题提出个人见解,同时提出解决途径,以期个人所得税法更能符合现阶段纳税人的实际生活状况。
This paper focusing on analyzes the six special additional deductions in the personal income tax law,analyzes the contents and operation of the six additional deductions,and explains the humanistic feelings contained in them.At the same time,the author puts forward some solutions to the existing problems,so as to make the personal income tax law more in line with the actual living conditions of taxpayers at present.
作者
冯小查
张华
Feng Xiaozha;Zhang Hua(Shaanxi Business College,Xi’an 710119)
出处
《陕西广播电视大学学报》
2020年第4期56-62,共7页
Journal of Shaanxi Radio & TV University
关键词
个人所得税法
专项附加扣除
人文情怀
Individual Income Tax Law
special additional deduction
humanistic feelings
