Journal of Shanghai University (Social Science Edition)

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  • Received:2006-06-05 Revised:1900-01-01 Online:2008-05-15 Published:2008-05-15

Abstract: With the change of individual wealth, there gradually appears the deficiency of current individual income tax system, including classified income tax and taxation modes. This phenomenon conflicts with the principle of fair and reasonable tax burden, and brings obstacles to tax collection. The thorough reformation of the system is imperative.

Key words: individual income tax system, individual income tax reformation, individual income tax

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