基于中小企业视角看我国本次个税改革

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英文篇名：Discussion on the Personal Income Tax in China from the Perspective of Small and Medium-Sized Enterprises 作者：郭振 英文作者：GUO Zhen;Hubei University of Education; 关键词：中小企业 ; 个税改革 ; 启示 英文关键词：small and medium-sized enterprises;;individual tax reform;;enlightenment 中文刊名：ZQGZ 英文刊名：Management & Technology of SME 机构：湖北第二师范学院; 出版日期：2019-04-15 出版单位：中小企业管理与科技(中旬刊) 年：2019 期：No.572 语种：中文; 页：ZQGZ201904043 页数：2 CN：04 ISSN：13-1355/F 分类号：85-86

摘要

从我国新个税法所修定的一些内容来看,本次进行的改革是我国个税制度发展历史上的一次突破性变革。论文基于我国中小企业发展的视角对我国当下个人所得税的运行现状进行探索,从而得出对我国中小企业平稳持续发展的启示。
        According to some contents of the new individual income tax law in China, the reform is a breakthrough in the history of the development of China's individual tax system. Based on the perspective of the development of small and medium-sized enterprises in China, this paper explores the current operation status of individual income tax in China, so as to obtain some enlightenment for the steady and sustainable development of small and medium-sized enterprises in China.

引文

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