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| 摘要: |
| 现行个税分项计征不合理 ,按月计征不科学 ,税前扣除项目不公平 ,公民纳税意识薄弱以及个税法操作性差等。为此 ,应完善个税立法 ,建立统一的个人银行账户加强对个税的监管 ,完善个税法律机制 |
| 关键词: 个税管理,改革,完善,个税法制 |
| DOI： |
| 分类号:F812.42 |
| 基金项目: |
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| Personal Income Tax Management and Its Reform and Improvement |
|
余家发' target='_blank'>YU Jia-fa
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| Abstract: |
| The current personal income tax is paid monthly and individual item is counted and paid for. This is not reasonable and scientific practice. The tax payers do not have strong sense of paying their income tax. There should be reform and improvement in the |
| Key words: personal income tax management,reform,improve,law of personal income tax |
