完善我国个人所得税制度的思考  

Reflection on Improving Personal Income Tax System in China

作　　者：郭红蓉[1] 黄海珍[2] 

机构地区：[1]四川大学财务处,四川成都610065 [2]四川大学工商管理学院,四川成都610064

出　　处：《四川大学学报（哲学社会科学版）》2004年第3期25-28,共4页Journal of Sichuan University：Philosophy and Social Science Edition

摘　　要：费用扣除不合理,税率结构不科学,税收征管不力等是我国个人所得税制度存在的主要问题。应明确个税的税种归属,实行综合所得税制,调整税率结构,建立起有利于援助弱势群体的负所得税制度。The main problems of the current tax system on personal income in China are its unreasonable tax expense, unscientific tax rate structure and inefficient tax administration. Categories of personal income tax should be made clear. Through establishing comprehensive income tax system and modifying tax rate structure, a negative tax system can be set up to help the disadvantaged groups.

关 键 词：中国个人所得税制度 课税模式 费用扣除方式 税率结构 

分 类 号：F810.424[经济管理—财政学]