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浅谈个税改革对调节收入的意义

Author(s)：
王红艳

Publication Title：

Wen Yuan (High School Edition) 2019 No.06

Affiliations：
北京环境特性研究所北京 100854

Abstract：
个人所得税作为现代复合税制体系最为普遍的税种之一,能够有效调节收入分配,无论是发达国家还是发展中国家,其对社会财富再分配的职能,都具有非常重要的意义,由于当前我国市场经济的快速发展,贫富差距的问题非常明显,所以个人所得税制度存在的缺陷也日益严峻,为了能够更好的通过个人所得税发挥公平收入分配的功能,必须要对个人所得税进行全面的改革.

Keywords：
个人所得税;结构优化;主要策略

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[1] 王红艳.浅谈个税改革对调节收入的意义[J].Wen Yuan (High School Edition),2019(06),.

文渊(高中版)

Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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