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jian li yi ge ren suo de shui wei he xin de shui zhi jie gou
Author(s): 
Pages: 51-54
Year: Issue:  6
Journal: Taxation Research Journal

Keyword:  个人所得税卖 发展趋势 价税制结构协调;
Abstract: 当前,我国收入分配差距有进一步扩大的趋势,应大力加强个人所得税的收入再分配功能,提高个人所得税在税制结构中的地位,使其逐步成为税制结构中的主体税种之一。本文对个人所得税的发展趋势进行了分析,并提出要实现个人所得税的各项目标,应加强个人所得税与公司所得税、消费税和房产税的协调配合的观点。
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