文献类型：期刊文献

中文题名：我国个人所得税制急需完善

英文题名：　　The Necessity of Purifying Chinese Personal Taxation

作者：郭俊敏[1]

第一作者：郭俊敏

机构：[1]新乡师范高等专科学校社会科学部,河南新乡453000

第一机构：新乡学院社科部

年份：2004

卷号：18

期号：6

起止页码：94-95

中文期刊名：新乡师范高等专科学校学报

外文期刊名：Journal of Xinxiang Teachers College

语种：中文

中文关键词：个人所得税制;社会公平;税率;中国;起征点

外文关键词：personal taxation; social just; tax rate

摘要：目前我国个冬所得税体制还存在四个缺陷：税率形式较为复杂，税负差别较大；起征点过低；税基不够竺差和纳税人权利、义务不对等。只有对我国个人所得税体制进行完善，才能看利于调节经济和稳定经济，最终达到实现社会公平的主要目标。
At present, four disadvantages still exist in Chinese personal taxation. They are: complex of different types of tax rate; big differences in taxation burdens; lower starting point of taxation collection; unscientific taxation basis and the imbalance of rights and duties of taxation-payers. In order to adjust and stabilize economy as well as meeting the main goal of realizing social just, great changes should be made in purifying personal taxation.