澳大利亚个税减免抵扣政策对我国个税改革的启示  

Inspiration from Australian personal income tax deduction policy to China's personal income tax reform

作　　者：金斓[1] 杨瑞[1] 

机构地区：[1]河北工程大学科信学院,河北邯郸056038

出　　处：《河北工程大学学报（社会科学版）》2015年第2期44-47,共4页Journal of Hebei University of Engineering(Social Science Edition)

摘　　要：文章针对我国个税征收制度中减免抵扣政策目前存在的一些问题,围绕个税费用扣除和税款抵消政策,介绍和分析澳大利亚个人所得税征收管理的经验。based on the problems in present personal income tax deduction policy in China, focused on the issue of personal income tax deduction and tax offset, this paper introduces and analyzes the experience of Australian personal income tax deduction management which is worth our learning.

关 键 词：个人所得税 税收征管 费用减免 税款抵扣 澳大利亚 

分 类 号：F810[经济管理—财政学]