摘要
个人所得税作为地方性税收 ,既不利于社会主义市场经济的正常发展 ,也不符合国际惯例。适时地将个人所得税由地方划归中央是十分必要的 ,也是可行的。就这项改革的实现途径而言 ,先采用共享税的形式作为中间过渡 ,当是首选。
Individual income tax as the local tax is unfavourable to the development of socialist market economy and is not qualified to the international customs as well.So it is necessary to incorporate individual income tax from the local area into the centre of China.As far as the way to realize this reform is concerned,sharing tax as a temporary means can be adopted.
出处
《税务与经济》
北大核心
2001年第1期30-32,共3页
Taxation and Economy
