河北工程大学学报(社会科学版)
河北工程大學學報(社會科學版)
하북공정대학학보(사회과학판)
JOURNAL OF HEBEI UNIVERSITY OF ENGINEERING(SOCIAL SCIENCE EDITION)
2015年
2期
44-47
,共4页
个人所得税%税收征管%费用减免%税款抵扣%澳大利亚
箇人所得稅%稅收徵管%費用減免%稅款牴釦%澳大利亞
개인소득세%세수정관%비용감면%세관저구%오대리아
personal income tax%tax collection and management%expense deduction%tax deduction%Australia
文章针对我国个税征收制度中减免抵扣政策目前存在的一些问题,围绕个税费用扣除和税款抵消政策,介绍和分析澳大利亚个人所得税征收管理的经验。
文章針對我國箇稅徵收製度中減免牴釦政策目前存在的一些問題,圍繞箇稅費用釦除和稅款牴消政策,介紹和分析澳大利亞箇人所得稅徵收管理的經驗。
문장침대아국개세정수제도중감면저구정책목전존재적일사문제,위요개세비용구제화세관저소정책,개소화분석오대리아개인소득세정수관리적경험。
based on the problems in present personal income tax deduction policy in China, focused on the issue of personal income tax deduction and tax offset, this paper introduces and analyzes the experience of Australian personal income tax deduction management which is worth our learning.