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文章对我国个人所得税税源分布结构的必然性作了客观分析,对重点税源作了立体式全景透视,提出个人所得税征收需多管齐下,如增加纳税人的知情权、适当降低税率、改地税征收为国税征收等建议。
The article made an objective analysis of the inevitability of the distribution structure of tax sources of personal income tax in our country and made a stereoscopic perspective of the key sources of taxation. It is proposed that the collection of personal income tax should be conducted in a multi-pronged approach. For example, taxpayers’ right to information should be increased, tax rates reduced, For the national tax collection and other recommendations.