【摘要】 个人所得税是我国税收流失最严重的税种。从制度因素考察 ,主要包括 :分类所得课税模式、征管权归属、税基的确定、税率的设计、征管方式等方面。更多还原

【Abstract】 Personal income tax is the type of tax which loses heavily in our tax system.The reasons are as following by analysing the system factors:the pattens of classified income tax,tax collection and management power,the definition of tax base,the design of tax rate and the method of collection and management.更多还原