沈阳大学学报：社会科学版2012，Vol.14Issue(2)：23-26,4.
个税费用扣除标准提高的影响及完善思路
Influence of Enhancement of Individual Income Tax Deduction Standard and Improving Ideas
李忠华 1李美静2
作者信息
- 1. 沈阳大学经济学院,辽宁沈阳110041
- 2. 大连珍奥集团有限公司供应部,辽宁大连116620
- 折叠
摘要
Abstract
It is analyzed that the adjustments in individual income tax in 2011 have an impact on our society.From economic perspective,it positively works on improving the enthusiasm,stimulating investment and consume of the society and changing social distributive condition.From the financial perspective,it is found to lessen the revenue and meanwhile get alternative subsidies and expenditure for social security.It is pointed out that it expounds a further improving idea without getting to the key problem of unreasonable tax,unfair classified deduction and debilitation coping with inflation and the improving ideas are clarified.关键词
个人所得税/政策调整/经济效应Key words
individual income tax/policy adjustments/economic effects分类
管理科学引用本文复制引用
李忠华,李美静..个税费用扣除标准提高的影响及完善思路[J].沈阳大学学报：社会科学版,2012,14(2):23-26,4.
