论文部分内容阅读
本文阐述了个人所得税由分类所得税制向综合与分类相结合的个人所得税制的转换应具备的法律条件。认为,应在进一步完善《税收征管法》的前提下,修订《个人所得税法》,同时完善个人所得税法律救济体系。
This article elaborates the legal conditions that the personal income tax should transfer from the taxonomy of income tax to the personal income tax system that integrates the taxpayers and the taxpayers. He believes that under the premise of further improving the “Tax Administration Law,” we should amend the “Individual Income Tax Law” and at the same time perfect the legal relief system for personal income tax.