浅析我国个人所得税制改革  

On China personal income tax reform

作　　者：解佳龙[1] 张乃平[1] 

机构地区：[1]武汉理工大学管理学院,湖北武汉430070

出　　处：《特区经济》2009年第2期124-125,共2页Special Zone Economy

摘　　要：我国目前个人所得税在课税模式、费用扣除标准、税率设计、申报体制等方面存在着制度缺陷。本文仅对现行个人所得税制中的部分主要问题,提出对个人所得税税制改革的刍荛之见。At present. China＇s personal income tax in the model, the cost of the standard deduction, the tax rate design, to declare the system in areas such as the existence of a system defects. In this paper, only to the current personal income tax system in some of the main issues on the personal income tax reform of view.

关 键 词：课税模式 扣费标准 税率 个税申报 

分 类 号：F812.42[经济管理—财政学] G622.46[文化科学—教育学]