【摘要】 我国目前个人所得税在课税模式、费用扣除标准、税率设计、申报体制等方面存在着制度缺陷。本文仅对现行个人所得税制中的部分主要问题,提出对个人所得税税制改革的刍荛之见。更多还原

【Abstract】 At present,China’s personal income tax in the model,the cost of the standard deduction,the tax rate design,to declare the system in areas such as the existence of a system defects.In this paper,only to the current personal income tax system in some of the main issues on the personal income tax reform of view.更多还原