关于改进个人所得税制的思考  

Considerations on the Improvement of Individual Income Taxation System

作　　者：蒋晓欣[1] 刘海英[2] 

机构地区：[1]华北科技学院,河北三河065201 [2]河北师范大学,河北石家庄050031

出　　处：《防灾技术高等专科学校学报》2004年第1期62-64,41,共4页Journal of College of Disaster Prevention Techniques

摘　　要：我国个人所得税制实施至今,对国民经济的发展起到了不可替代的作用,同时也日益暴露其不足之处。本文就如何改进现行税制,提出五种改进方法,以期使个人所得税真正成为良税。The individual income taxation system has made an irreplaceable contribution to the development of national economy since its execution in China, which, on the other hand, has also revealed its deficiencies at the same time. This article introduces five measures to revise the existing taxation system for the sake of developing the individual tax into one of the real efficiency.

关 键 词：个人所得税 税收制度 起征点 税率 税收征管 

分 类 号：F812.424[经济管理—财政学]