关于个人所得税制改革对策研究薛必龙侯晓东为适应社会主义市场经济发展的需要，更进一步接近国际通常惯例，我国个人所得税于１９９３年底在征税范围，应税项目，税率结构以及减免抵免等方面做了重大调整。经过两年多的运行，取得了很大成效。但修改后的个人所得税制仍存... Study on the Reform of Personal Income Tax System Xue Bailong Hou Xiaodong In order to meet the needs of the development of socialist market economy and move closer to common international practice, the personal income tax of China in the scope of tax collection, taxable items, tax structure and tax credit at the end of 1993 A major adjustment. After more than two years of operation, great success has been achieved. However, the revised personal income tax system still exists ...