论文部分内容阅读
我国个人所得税制存在的问题及对策□刘植才一、我国现行个人所得税存在的问题（一）个人所得税制度设计方面存在的问题１．采用“分类所得税”模式，对纳税人的不同所得项目按规定税率分别计算征税，而不是对纳税人的全部所得加总计算。这种计税方法虽然具有简便易行的优...
Problems and Countermeasures Existing in China’s Individual Income Tax System □ Liu Zhicai I. Problems Existing in the Current Personal Income Tax in China (I) Problems in the Design of the Individual Income Tax System 1. Adopting the “classification of income tax” model, taxpayers ’different income items are calculated separately at the prescribed tax rates instead of the total taxpayers’ total income. Although this method of tax calculation has the advantages of simple and easy ...