个人所得税税制模式比较及我国税制选择

个人所得税税制模式比较及我国税制选择

王萍

A Comparison of Models of Personal Income Taxation Systems and Choices for China

WANG Ping

江汉学术 . 2016, (2): 123 -128 . DOI: 10.16388/j.cnki.cn42-1843/c.2016.02.017