硕士论文
首都经济贸易大学硕仁学位论文论我国个人所得税改革‘j完善
Abstract
Asthe
action●●successfhl竹ing觚d如rtherpene仃alionofChina’sref嘶mandopening upc0嘶butedtothe仃emendous
aincre硒einGDPa11dstl70nggrowttlofour彻tionalV硒tscaleirlcrc硒eofresidents’income.Aeconomicpo、Ⅳefs,alsoresultedi11
percentageofgrosshi曲t觚incomeiscome6.omindiVidualincometa】((“IIT”)锄dthe
sourcepercentageisStillgr0、)I,ing,itisobViouSthatIITh雒becomethefourthla唱esttax
China.Butinc峨ntIITsyS.temisstinfollowing1993’sTa)【ationSystem,somedefectsexposedgraduallythrou曲tllepractice.Forexample,theclassifiedi11cometaxsystemmis肌ltches、)l,ith
play觚e仃ectiVemulti leVeldiversificationofresidentS’income.AndIITsystemdidn’troleiIlregIllatingtt圯reVenuedis仃ibution,“helpeddeepeningttle
thepoor;aIS0“ledt0a伊eatlossoftax
onsourcesg印be帆eentherich觚dforme舳tionm托ven眦.Tllisanicleisfocustlleproblembet、Ⅳe锄currentboomingeconomyandsoci2Ll
s切n塔beinginconsistem、)I,ithmeresident’multi-leVeldiVersificationincomeandaimstomakea矗mherinveStigationonollrnatioflalIIT
aref0册印pmaches.nlesi印ific锄ce锄daesSenceoftheresearchis仃yt0findwayt0accomplish
也ecl嬲sifiedincome伽【systemt0the
pe墒胁iI蟠删ualref0仰me硒l埘es
listeda_I’ove.comp慨ivesuccess血ItmsfonIlationfbmme趾sofincometa)【systembyt0tllec眦TentIITsystem,甜ldSolVealltheprobl锄s
KeyWords
IndiVidumIncomeT'觚ColIll)rehe璐iveIncome1.觚System
ExpenditureDeductionStaIldardG印Betwecn融ch