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个人收入调节税是国家税制体系的组成部分。自1987年开征以来,在稳定经济、调节收入分配等方面发挥了重要的作用。但是,该税种仍有多方面不合理、不完善的地方。直接表现为调节作用未能充分发挥,偷税、漏税现象十分严重。偷、漏税面广,而且金额大,其原因是多方面的。从纳税者个人来讲,税法宣传不够,公民中普遍存在“纳税吃亏”的心理;从扣缴单位来讲,扣缴手续费不落实,没有积极性,而且有些单位往往从小集体的利益出发,对个人收入建帐不积极,阻碍征管工作。更深层次的原因还在于税制本身的缺陷,使征管工作困难,纳税者对该税制弄不明白,甚至不能正确计算应纳的税额。税制的不合理,表现在三个方面:
Personal income tax adjustment is an integral part of the national tax system. Since its introduction in 1987, it has played an important role in stabilizing the economy and regulating income distribution. However, there are still many aspects of this tax unreasonable and imperfect place. Directly manifested as a regulatory role failed to give full play to evasion, tax evasion phenomenon is very serious. Steal, drain a wide range of tax, but the amount of large, the reason is many. From taxpayers, tax law propaganda is not enough, there is widespread “tax loss” psychology; from withholding units, the withholding fee is not implemented, there is no enthusiasm, and some units are often starting from the interests of small groups, the right Personal income build account is not active, hindering the collection work. The deeper reason is that the tax system itself is flawed, making it difficult to collect and manage taxpayers. The taxpayers do not understand the tax system and can not even correctly calculate the amount of tax payable. Irrational tax system, manifested in three aspects: