浅析我国个人所得税  

The Analysis of Individual Income Tax in Our Country

作　　者：徐涛[1] 

机构地区：[1]成都理工大学,成都610059

出　　处：《成都理工大学学报（社会科学版）》2004年第1期62-65,共4页Journal of Chengdu University of Technology:Social Sciences

摘　　要：个人所得税是与每个人联系都很紧密的税种 ,它的完善与否 ,直接体现了我国法制建设的完善程度及居民素质的高低。但现行税制由于内外原因 ,存在各种缺陷。我们有必要在理论中找到对策 。Individual income tax is a kind of tax that links with everybody closely. Its whether or not perfect directly embodies the degree of our legal construction and the level of citizens' quality. However the present tax system has many shortcomings because of outer or inner reasons. We need to find out the countermeasures in theory and then look for the answer in theory and practice.

关 键 词：中国 个人所得税 政策目标 税收制度 法制建设 

分 类 号：F812.42[经济管理—财政学]