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Reform direction of personal income tax——synthesis obtained tax system
Author(s): LIANG Jian-ling
Pages: 48-
49
Year: 2011
Issue:
2
Journal: Inner Mongolia Coal Economy
Abstract: 现行的个人所得税税制自1994年实施以来,逐渐暴露出许多弊端和漏洞.我国的贫富差距不断拉大,个人所得税并没有充分发挥其应有的收入功能和调节功能.现行的个人所得税制已经不能适应现今社会经济的发展水平,亟待改革.本文针对现行个人所得税分类所得税制存在的缺陷,提出改革意见.
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