文献类型：期刊文献

中文题名：现行个人所得税制度存在的问题及对策

英文题名：Discussion on Problems of Current Personal Income Tax and Countermeasure

作者：蒋重秀[1]

机构：[1]湛江海洋大学经济管理学院,广东湛江524025

年份：2005

卷号：25

期号：2

起止页码：63

中文期刊名：湛江海洋大学学报

外文期刊名：Journal of Zhanjiang Ocean University

收录：CSTPCD

语种：中文

中文关键词：个人所得税;问题;对策;纳税主体

外文关键词：the personal income tax; the problems; countermeasure; main body of tax

中文摘要：个人所得税自开征以来,为扩大我国财政收入、保证社会各项事业顺利发展作出了重要贡献,但是随着我国社会主义市场经济体制的建立和完善以及各项改革的实施,现行的个人所得税制度暴露出越来越多的弊端,与经济的发展不相适应,甚至阻碍经济的发展。改革现行的个人所得税制具有必要性和迫切性。针对现行个人所得税制度不能充分体现社会公平、税率结构差异较大等六大方面的问题提出了改革所得税模式等八大方面的对策。

外文摘要：Since the personal income tax was effect to great contribution has be made extend public finance income, to guarantee the social smooth development in various businesses , However along with the economic system and doctrine in society with perfect and various reforms into practice, the current personal income tax system exposes more and more irregularities, which do not go with economic development, even became obstacles of the economic development. Reforming the current personal income tax system and shows its necessity with the urgency. put forward some countermeasures to the problems about the individual income tax.