对我国个人所得税法实施现状的思考  

On Enforcement of Personal Income Tax Law in China

作　　者：陈慧[1] 

机构地区：[1]南京工程学院学生工作处,江苏南京210013

出　　处：《南京工程学院学报（社会科学版）》2004年第1期1-5,共5页Journal of Nanjing Institute of Technology：Social Science Edition

摘　　要：通过对我国个人所得税法历史沿革、具体规定、实施现状和涉及的税收征管体制、征管秩序和公民纳税意识的阐述 ,指出我国个税征收过程中出现的以及税法本身存在的各种问题 ,系统的分析了该项法律在执行中的局限性 ,对个人所得税实现科学、严密。The paper first looks back on the historic development of personal income tax law in China, then deals with its specific regulations, present enforcement, levying system and order, and citizens' consciousness of paying tax. Some existing problems of levying have been pointed out and the limitations of the law enforcement systematically analyzed. The paper is a valuable discussion of the scientific management of the tax levying.

关 键 词：中国 个人所得税法 税收征管体制 征管秩序 公民纳税意识 实施现状 

分 类 号：D922.222[政治法律—经济法学]