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我国征纳实际能力与管理水平不高是制约个人所得税改革的原因之一,应从客观的、全面的角度,提高征纳管理水平,为我国实行综合个人所得税制提供良好的税收环境。
One of the reasons that restrict the reform of personal income tax is one of the reasons for our country’s actual ability and level of management is low. We should raise the level of tax collection and management from an objective and comprehensive perspective and provide a good tax environment for our country to implement the comprehensive income tax system.