个人所得税法计税模式改革与发展趋势剖析  

Analysis on the Trend of Reform and Development of Taxation Model of Individual Income Tax Law

作　　者：顾丽莉 Gu Lili(School of Accounting, Sichuan Technology and Business University ,Meishan 620000 China)

机构地区：[1]四川工商学院会计学院,四川眉山620000

出　　处：《四川工商学院学术新视野》2019年第1期34-36,共3页Academic New Vision of Sichuan Technology and Business University

摘　　要：我国《个人所得税法》历经了数十年的沉淀和发展,在2018年8月迎来了第七次修正。本次个人所得税法的修正提出了一种全新的计税模式,其意义深远,影响巨大。文章通过对个人所得税法改革历程的梳理,深度剖析本次个税计税模式改革的深远意义,并对个人所得税计税模式改革的发展趋势进行阐述和展望。After decades of precipitation and development,the Individual Income Tax Law of China experienced the seventh amendment in August 2018 which brought forward a new taxation mode,putting a far-reaching significance and great influence on the society. Through analyzing the reform process of individual income tax law,this paper will deeply dissect the profound significance of the reform of this new taxation mode,and elaborate the development trend of the reform of individual income tax and its taxation mode,as well as make some expectations in the near future.

关 键 词：个人所得税 计税模式 个税改革 专项附加扣除 

分 类 号：F812.42[经济管理—财政学]