【摘要】 我国1994年税制改革以来,个人所得税制不断进行调整,国内的经济专家、税收专家对个税功能的研究方法、研究视点也随之发展,学术成果层出不穷。本文对这些文献研究进行了归纳总结,以期为我国个税的进一步研究提供更为系统的参考依据和研究素材。更多还原

【Abstract】 Since the tax reform in 1994,individual income tax system in China has been adjusted continuously,meanwhile the research methods and views of the function of individual income tax by domestic scholars have correspondingly developed,and the academic achievements have also emerged in an endless stream.The article is a classification and summary of these literatures,in order to provide more reference and research materials for further study on individual income tax.更多还原