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随着我国经济的飞速发展,我国居民的收入水平得到了巨大的改善,与此同时,个人所得税的税收收入亦随我国经济运行质量、人民收入水平的提高而有较大幅度的增长,在全国相当多的省、市,个人所得税已成为仅次于营业税的第二大地方税种,成为地方财政的重要支柱之一。而现行的《中华人民共和国个人所得税》出现了个人所得税公平性缺失;税率设置不合理,费用扣除方式不科学,纳税人自我申报、代扣代缴意识差,偷漏税现象严重等许多问题。因此,加强个人所得税的征管已成为当务之急。
With the rapid economic development in our country, the income level of our residents has been greatly improved. At the same time, the tax revenue of personal income tax has also enjoyed a substantial increase with the improvement of the economic operation quality and people’s income in our country. Quite a few provincial, municipal and personal income taxes have become the second largest local tax after the sales tax and become one of the important pillars of local finance. However, the existing personal income tax of the People’s Republic of China has caused a lot of problems such as the lack of fairness in personal income tax, unreasonable tax rate setting, unscientific fee deduction, self-reporting by taxpayers, poor awareness of withholding and tax evasion. Therefore, to strengthen the collection and management of personal income tax has become a top priority.