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Abstract:
个人所得税在代扣代缴和自行申报两种纳税方式下,税务机关一般对提供的统计报表进行资料汇总、分析.但随着我国个人收入渠道的多元化,隐性收入和灰色收入的增加,税务机关的税收调查很难取得真实的数据资料.因此,必须研究进行其他方式的调查,为制定宏观个人所得税税收政策的提供依据.
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Source :
商场现代化
ISSN: 1006-3102
Year: 2009
Issue: 15
Page: 185-186
Cited Count:
WoS CC Cited Count: 0
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count: -1
Chinese Cited Count:
30 Days PV: 10
Affiliated Colleges: