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
[1]白景明.新一轮财政改革的特征、进展与难点[J].经济纵横,2017(09):21-29.
[2]白彦锋,王中华.个税改革:背景、现状与挑战.中国经济报告,2018(8):10.
[3]刘剑文,胡翔.《个人所得税法》修改的变迁评介与当代进路[J].法学,2018,442(09):137-150.