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本文对OECD成员国的个人所得税管理经验进行了归纳总结,在此基础上提出加强我国个人所得税管理的基本思路:以信息管理为基础,完善制度,加强税收法治和纳税服务建设。
This paper summarizes the personal income tax management experience of OECD member states, and on this basis puts forward the basic idea of strengthening the personal income tax management in our country: based on information management, improve the system and strengthen the construction of tax law and tax services.