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自2010年起,我国的经济总量超越日本,排名世界第二,标志着我国的国民经济跃入了一个新的台阶,国民经济生活水平有了大幅度的提高。但是自2011年修改并实施了新的个人所得税法以来,在税收征收管理方面仍然存在诸多不合理的问题亟待解决,本文就我国个人所得税征收管理存在的问题,结合发达国家的征管经验,提出了几点改革建议。
Since 2010, China’s total economic output surpassed that of Japan and ranked the second in the world. This shows that our national economy has plunged to a new level and the standard of living of the Chinese economy has risen dramatically. However, since the amendment and implementation of the new personal income tax law in 2011, there are still many unreasonable problems to be solved in tax administration. This paper, based on the existing problems in the administration of personal income tax in our country, combined with the experiences of tax collection and management in developed countries, Some reform proposals.