This paper provides a micro-simulation model to analyze distribution effects of personal income tax system in China.
本文提供了一个微观模拟模型,用于分析我国个人所得税制度的收入分配效应。
With the change of individual wealth,there gradually appears the deficiency of current individual income tax system,including classified income tax and taxation modes.
随着个人财富的变化,我国现行的个人所得税制度的不足日趋显现,分类所得税课税模式在当今社会的弊端日益显现,既难以体现公平税负、合理税负的原则,又给征收管理带来困难,全面改革我国个人所得税制度势在必行。
The development of China s individual income tax system can basically be divided into several stages such as unitary establishment,all-around comprehensive reform,deepening reform and sharing reformation.
我国个人所得税制度的发展,大致经过了统一建立、全面改革、深化改革、分享改革等几个阶段。
Our country’s Individual Income Tax System can’t already meet the need of the latest economy development.
我国的个人所得税制度已经不能适应目前经济发展水平的需要,对个人所得税制度的修改和完善已经迫在眉睫。
The income tax system of China should connect with the international customs as soon as possible,especially under the situation of the opening to the outside world today.
随着中国对外开放不断地向纵深拓展 ,中国所得税制度建设应尽快与国际惯例接轨。
With the reform of economic system and the development of market economics, the system of enterprise income tax and accounting structure have been improved.
经济体制改革的深入和市场经济的发展，促使企业所得税制度与会计制度不断改革。
Study on the Improvement of Individual Income Tax Institution from the Perspective of Fairness;
公平视角下个人所得税制度完善研究
Reflection on Improving Individual Income Tax System in China;
关于完善我国个人所得税制度的探析
Reflection on Strengthening Personal Income Tax System in Perspective of Legislation and Judicature in China;
我国个人所得税制度完善的法律思考
Considerations on China′s Personal Income-taxing Reform;
关于我国个人所得税制度改革的思考
Taxation Vertical Equity and Optimal Personal Income Taxation System;
税收纵向公平原则与个人所得税制度优化
A Study of Current Reforms in Individual Income Taxation from the Angle of Collection and Management;
从征管角度看我国现行个人所得税制度的改革
The Reform of Personal Income Taxation System;
浅谈个人所得税制度改革——以个人收入分配税收调控为视角
The Research of Innovation and Development of Domestic Individual Income Tax;
我国个人所得税制度的改革和发展研究
The Comparative Study of Aus Individual Income Tax System and China Individual Income Tax System;
中国、澳大利亚个人所得税制度比较研究
A Study of Taxation Scope and Income Subject to Taxation in The Law of the People s Republic of China on Individual Income Tax;
《个人所得税法》征税范围和应税所得制度研究
The Legal Study on the Individual Income Tax Systems in China and the Foreign Countries;
中外个人所得税税制模式法律制度研究
A research into the institutional design of personal income tax from the perspective of fairness and justice;
从公平、正义看个人所得税的制度设计
On Perfection of the Legal System of the Personal Income Tax in China
论我国个人所得税收法律制度的完善
On the Reform of China s Individual Income Tax System--Starting from the Revision of Individual Income Tax Law;
浅论我国个人所得税法律制度改革——从《个人所得税法》的修改谈起
Rebuilding the Legal System of Personal Income Tax in Our Country--be Based on the Analysis of Personal Income Tax s Function;
我国个人所得税法律制度的重构——基于个人所得税的功能分析
The International Comparison of Personal Income Tax System and The Reference;
个人所得税纳税申报制度的国际比较与借鉴
On Improving the Personal Income Tax Self-levying Declaring System;
完善我国个人所得税自行纳税申报制度的探讨
A Comparative Study on Self-reporting System of Individual Income Tax between China and the USA;
中美个人所得税自行纳税申报制度对比