| 1. | And in the meantime , it can promote its position of the tax revenue system in our country . firstly , in order to establish a base for the following study , the article introduces some essential theories , such as , the theory of tax criterion , the optimal income tax theory , the theory of tax function , etc . also , introduce the meaning of the individual income tax
本文分四个部分,第一部分简单介绍了我国个人所得税的相关理论和发展历程;第二部分对我国个人所得税的现状及原因进行分析;第三部分通过国内外个人所得税的比较分析,提出对我国个人所得税改革的启示;第四部分是本文的重点,提出我国个人所得税改革的具体方案。 |
