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上海大学学报(社会科学版)

• 经济学研究 • 上一篇    下一篇

论中国个人所得税制度的改革

倪才龙   

  1. 上海大学法学院
  • 收稿日期:2006-06-05 修回日期:1900-01-01 出版日期:2008-05-15 发布日期:2008-05-15

  • Received:2006-06-05 Revised:1900-01-01 Online:2008-05-15 Published:2008-05-15

被引次数

12

摘要： 随着个人财富的变化，我国现行的个人所得税制度的不足日趋显现，分类所得税课税模式在当今社会的弊端日益显现，既难以体现公平税负、合理税负的原则，又给征收管理带来困难，全面改革我国个人所得税制度势在必行。

关键词: 个人所得税, 个人所得税制度, 个人所得税制度改革

Abstract: With the change of individual wealth, there gradually appears the deficiency of current individual income tax system, including classified income tax and taxation modes. This phenomenon conflicts with the principle of fair and reasonable tax burden, and brings obstacles to tax collection. The thorough reformation of the system is imperative.

Key words: individual income tax system, individual income tax reformation, individual income tax

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