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关于开辟个人所得税源的研究吕建锁一、我国个人所得税的现状与问题我国现行个人所得税是在改变过去按外国人、中国人分别执行不同税法，将原个人所得税、个人收入调节税和城乡个体工商业户所得税合并的基础上形成的，是对在我国境内有住所或者无住所而在中国境内居住满一...
Study on the Development of Personal Income Tax Sources Lvjian Suo I. Status Quo and Problems of Personal Income Tax in Our Country The current personal income tax in our country is based on the change of the past implementation of different tax laws by both foreigners and Chinese people. The original personal income tax, the personal income tax and the individual industrial and commercial households in urban and rural areas Income tax consolidation is based on the formation of a residence in China or no shelter in the territory of China full ...