个人所得税的计算方法探讨  

Probe into the Calculating Method for the Personal Income Tax

作　　者：田春丹[1] 许强[1] 

机构地区：[1]中国电力科学研究院财资部,北京100085

出　　处：《科技情报开发与经济》2004年第9期128-129,共2页Sci-Tech Information Development & Economy

摘　　要：针对一个公历年度一个企业内多次单独计税造成个人所得税税种收入的流失,指出加强个人所得税税源控制的重要性,并对我国《税法》的改进提出了相应建议。In the light of the leak of the personal income tax caused by separa tely calculating the tax for several times in one calendar year in an enterprise , this paper points out the importance of strengthening the control of the tax f und of the personal income tax, and puts forward corresponding suggestions of ma king improvement of our country's <Tax Law>

关 键 词：个人所得税 税源控制 计算方法 

分 类 号：F810.424[经济管理—财政学]