个人所得税在我国的发展和改革趋势  

Development of individual income tax in China and reasons and objectives for its reform

作　　者：顾金龙 

机构地区：[1]靖江市电视大学,江苏靖江214500

出　　处：《东南大学学报（哲学社会科学版）》2001年第S2期101-103,108,共4页Journal of Southeast University(Philosophy and Social Science)

摘　　要：本文通过对个人所得税的沿革及发展阶段的研究 ,认为我国的税制处于一个改革的非常时期 ,并且对我国的个人所得税现状作了分析 ,找出了其中的缺陷 ,提出了改革的方向及其完善的配套条件。By studying the evolution of individual Income Tax(I I T) and analyzing the current situation of I I T in China, the paper concludes that the tax system in China is now in an unusual period of reform. It finds out the defects of I I T in China and points out the direction of reform as well as the necessary conditions for its perfection.

关 键 词：个人所得税 课征制度 纳税人 税率 级距 免征额 减免税 财产申报 

分 类 号：F812.42[经济管理—财政学]