摘要
个人所得税为财政收入的重要来源 ,从个人所得税在各国财政收入中的比重入手 ,结合近十年来我国个人所得税的增长速度 ,预测中国个人所得税的发展前景和趋势 ,重点分析目前我国个人所得税的流失原因 。
Individual tax is viewed as an important source of finance.From the proportion of the individual tax in relation to the financial income of different countries,and considering the increasing speed of individual tax in our country in recent decade,the author of the thesis tries to anticipate the tendency and prespective of China's individual tax development,then investigates the reasons for its loss,and last but not the least,puts forward some innovative measures towards it.
出处
《北方经贸》
2003年第5期59-61,共3页
Northern Economy and Trade
关键词
个人所得税
税款流失
治理策略
税收信息化
税收征管工作
individual tax
potential forecast
reform tendency
the loss of tax resources
tax levy and management
tax information
