论文部分内容阅读
个人所得税不仅是财政收入的重要组成部分同时在进行再分配方面也有着重要的作用,本文不仅回顾了我国个人所得税的发展历程并且对我国个人所得税提出了自己看法和观点。
Personal income tax is not only an important part of fiscal revenue, but also plays an important role in the redistribution. This article not only reviews the history of personal income tax in China, but also puts forward my own views and opinions on personal income tax in China.