| 对我国个人所得税法实施现状的思考 |
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| 引用本文： | 陈慧.对我国个人所得税法实施现状的思考[J].南京工程学院学报(社会科学版),2004,4(1):1-5. |
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| 作者姓名： | 陈慧 |
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| 作者单位： | 南京工程学院学生工作处,江苏,南京,210013 |
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| 摘 要： | 通过对我国个人所得税法历史沿革、具体规定、实施现状和涉及的税收征管体制、征管秩序和公民纳税意识的阐述 ,指出我国个税征收过程中出现的以及税法本身存在的各种问题 ,系统的分析了该项法律在执行中的局限性 ,对个人所得税实现科学、严密、有效的征收管理进行了有益的探讨
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| 关 键 词： | 个人所得税 实施现状 对策 |
| 文章编号： | 1671-3753(2004)01-0001-05 |
| 修稿时间： | 2003年1月8日 |
On Enforcement of Personal Income Tax Law in China |
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| CHEN Hui.On Enforcement of Personal Income Tax Law in China[J].Journal of Nanjing Institute of Technology:Social Science Edition,2004,4(1):1-5. |
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| Authors: | CHEN Hui |
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| Abstract: | The paper first looks back on the historic development of personal income tax law in China, then deals with its specific regulations, present enforcement, levying system and order, and citizens' consciousness of paying tax. Some existing problems of levying have been pointed out and the limitations of the law enforcement systematically analyzed. The paper is a valuable discussion of the scientific management of the tax levying. |
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| Keywords: | personal income tax law present enforcement countermeasure |
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