我国近三年个人所得税的研究热点分析

发布时间：2018-03-17 18:49

本文选题：个人所得税　切入点：研究热点　出处：《温州大学学报(社会科学版)》2016年02期 　论文类型：期刊论文

【摘要】：为较准确地了解我国近三年来个人所得税的研究热点,本研究利用Bicomb及SPSS软件并依据中国知网中查询到的2012 2015年的505篇文献绘制了个人所得税的研究热点知识图谱。研究结果表明,我国个人所得税的研究热点可从两个维度(税制改革与个人所得税改革、征管体系与调节收入功能)和五个领域展开(税制与税制改革;税收征管;个人所得税改革;税收公平;再分配效应)。
[Abstract]:In order to understand more accurately the research focus of personal income tax in China in the past three years, In this study, Bicomb and SPSS software were used to draw the hot knowledge map of personal income tax according to the 505 articles of 2015 in China. The results showed that, The research focus of personal income tax in China can be divided into two dimensions (tax system reform and personal income tax reform, collection and management system and income regulation function) and five fields (tax and tax reform; tax collection and administration; personal income tax reform; Tax fairness; redistribution effect.
【作者单位】：温州市地方税务局直属一分局;
【分类号】：F812.42

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