谈个人所得税优化问题  

OPTIMIZATION PROBLEMS ON PERSONAL INCOME TAX

作　　者：孙玉红[1] 邵淑珍[1] 

机构地区：[1]哈尔滨理工大学计财处,黑龙江哈尔滨150080

出　　处：《北方经贸》2003年第1期70-71,共2页Northern Economy and Trade

摘　　要：我国市场经济的发展 ,呼唤着所得税的发展壮大和改革。文章介绍了我国现行的个人所得税制度存在的问题 ,以及相应的解决办法。并对我国所得税优化的若干基础理论和政策选择进行初步研究。The development and reformation of income tax is speede d by the development of market economy of our country.The problems and the corres ponding solutions to the present income tax policy in our country are presented, some theories and policy selection methods on the income-tax optimization are st udied.

关 键 词：个人所得税 税制结构 税制模式 税收 

分 类 号：F812.42[经济管理—财政学]