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随着我国经济的发展,所得税因其在缩小贫富差距、调节收入分配制度等方面的优势,得到学术界的广泛关注,有关所得税完善方面的研究成果不断涌现,企业所得税与个人所得税一体化的研究也成为当前的热门课题。本文在阐明我国推行所得税一体化意义的基础上,讨论了实行所得税一体化的有利和不利条件,最后提出了相应的政策建议。
With the development of economy in our country, income tax has been widely concerned by academe because of its advantages in narrowing the gap between the rich and the poor, adjusting the income distribution system and so on. The research results on the perfection of income tax emerge constantly. The integration of enterprise income tax and personal income tax Research has also become a hot topic at present. On the basis of illustrating the meaning of the integration of income tax in our country, this article discusses the favorable and unfavorable conditions of the integration of income tax and finally puts forward the corresponding policy suggestions.