【摘要】 本文综合比较了中外个人所得税制度,分析了我国现行个人所得税制度运行中存在的问题,提出了借鉴国际经验,进一步改革与完善我国现行个人所得税制度的政策建议。更多还原

【Abstract】 This article synthetically compared the indivdnal income tax in China and other countries, analyzed the problems in the course of operation of China’s present individual incomr tax system, put for-ward some policy advises to further reforming and perfecting China’s present individual income tax system through using international experience for reference.更多还原