个人所得税改革之我见  

On the Reformation of Personal Income Tax

作　　者：张月清[1] 

机构地区：[1]沈阳师范大学财务处,辽宁沈阳110034

出　　处：《沈阳师范学院学报（社会科学版）》2002年第4期15-16,共2页Journal of Shenyang Normal University(Social Sciences Edition)

摘　　要：经济的发展和人民生活水平的提高 ,使个人所得税改革势在必行。实行综合课税 ,实行双向申报制度 ,提高起征点 ,降低最高边际税率 ,减少累进档次 ,扩大级距 。The development of economy and rising of people's living standard are making the reformation of the system of personal income tax absolutely necessary. Implementing comprehensive levying of tax, carrying out the system of two way reporting, raising the starting point of levying, lowering the maximum marginal tax rate, reducing the number of progressions of tax rates, and diminishing the differences between successive levels of tax rates, these have become the orientation of personal income tax reformation.

关 键 词：个人所得税 改革 综合课税 双向申报制度 费用扣除标准 税率级距 

分 类 号：F812.424[经济管理—财政学]