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《国民经济和社会发展第十二个五年规划》提出,要在我国“逐步建立健全综合与分类相结合的个人所得税制度”。实行综合和分类相结合的税制模式,必然对个人所得税的征管流程、征管手段、纳税服务及征管队伍提出新的要求。本报告将对西方社会的个税征管模式的演变、制度建设等作系统的分析,比较借鉴发达国家的经验和教训,并结合中国的实际情况,提出适合中国国情的混合征收模式的征管要求和改革建议,以更充分发挥个人所得税的职能。
The Twelfth Five-Year Plan for National Economic and Social Development put forward that it is necessary to gradually establish and improve the personal income tax system combining comprehensiveness and classification in our country. The implementation of a combination of tax and tax classification mode, inevitably on the personal income tax collection and management processes, collection and management tools, tax services and collection teams put forward new requirements. This report will systematically analyze the evolution of the tax collection and management system in western societies and the institutional development, draw lessons from the experience and lessons learned from developed countries, and put forward the collection and management requirements for the mixed collection mode that suits China’s actual conditions based on the actual situation in China Reform proposals to give full play to individual income tax functions.