论我国个人所得税制的进一步完善  

My Thinking of Improving Further the Individual Income Tax in China

作　　者：王振宁[1] 

机构地区：[1]长春税务学院成人教育中心

出　　处：《税务与经济》1996年第2期20-22,共3页Taxation and Economy

摘　　要：我国所得课税制度及其征管方式存在相当大的问题。为此建议参照国际惯例完善个人所得税法，规范税制；改进个人所得税的征管方式，加强征管工作；推行分税制，将个人所得税划为以中央政府征收管理为主。Abstract There is a big problem on our system of income taxation and the form of levy and management.Therefore,we suggest that the law of the individual income tax should be performed and the tax system be normalized in the view of international custom;the levy and management form of the individual income tax be improved,the levy and management be strengthened;sub-tax system be pursued.And the individual income tax should be devided into the responsibility of the Central Government to levy and manage.

关 键 词：个人所得税制 中国 征管方式 分税制 税收 

分 类 号：F812.42[经济管理—财政学]