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1994年开始执行新的个人所得税税法,严格依法治税,实行代扣代缴办法。由于个人所得税税源隐蔽性强,纳税人自觉纳税意识差,税务机关难以掌握所得额的真实情况,造成税收大量流失,有的地方实征税额只占应征税额的50％左右。从征管上看,主要是代扣代缴工作没有完全落到实处。 一是代扣代缴工作没有全面开展。征收机关只与少数重点企事业单位建立了代扣代缴关系,未与所有个人所得支付收入的国有企业、集体企业、股份制企业、私营企业、行政事业单位和个体工商户等,建立固定的代扣代缴
In 1994, the new personal income tax law was implemented and taxation was strictly conducted in accordance with the law withholding and payment. Due to the hidden nature of personal income tax source, the taxpayers consciously pay a low awareness of tax, the tax authorities difficult to grasp the true amount of income, resulting in a substantial loss of tax revenue, some of the local tax is only about 50% of the amount of tax. From the point of collection and management, the main reason is that the withholding and payment work has not been fully implemented. First, the withholding and payment work has not been fully carried out. The collecting organ only established the withholding and paying relationship with a few key enterprises and institutions and did not set up a fixed generation with the state-owned enterprises, collective enterprises, joint-stock enterprises, private enterprises, administrative institutions and individual industrial and commercial households that did not pay all the personal incomes Withholding payment