个人所得税流失及治理策略  

THE LOSS OF INDIVIDUAL TAX AND ITS COUNTERMEASURES

作　　者：蒋米仁[1] 

机构地区：[1]杭州商学院财务与会计学院,浙江杭州310035

出　　处：《北方经贸》2003年第5期59-61,共3页Northern Economy and Trade

摘　　要：个人所得税为财政收入的重要来源 ,从个人所得税在各国财政收入中的比重入手 ,结合近十年来我国个人所得税的增长速度 ,预测中国个人所得税的发展前景和趋势 ,重点分析目前我国个人所得税的流失原因 。Individual tax is viewed as an important source of finance.From the proportion of the individual tax in relation to the financial income of different countries,and considering the increasing speed of individual tax in our country in recent decade,the author of the thesis tries to anticipate the tendency and prespective of China's individual tax development,then investigates the reasons for its loss,and last but not the least,puts forward some innovative measures towards it.

关 键 词：个人所得税 税款流失 治理策略 税收信息化 税收征管工作 

分 类 号：F812.42[经济管理—财政学]