刍议个人所得税税率模式的选择

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本文根据税率形式在个人所得税中的不同结合模式,界定了一元税率模式、二元税率模式、多元税率模式的概念.探讨了我国个人所得税改革中税率模式的选择,并尝试为我国二元税率模式改革画出路线图。
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