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基于提高税收征管效率和维护国家税收主权的目的,各国在征收所得税等直接税时,都采取了源泉扣缴的方式。我国对个人所得税和企业所得税以及流转税中的营业税和增值税的部分应税行为实施了源泉扣缴,然而却存在适用范围不明确、源泉扣缴信息获取渠道不畅通、信息化管理水平低、扣缴义务人激励方式单一等不足。发达国家如美国、英国、日本、韩国等国在源泉扣缴税收征管方面积累了许多有益经验,值得研究和借鉴。
For the purpose of improving the efficiency of tax collection and administration and safeguarding the sovereignty of the country, all countries adopt a method of withholding the source when collecting direct taxes such as income tax. China has carried out a source withholding on some taxable acts of personal income tax, enterprise income tax and business tax and value-added tax in turnover tax. However, there are some problems such as the unclear scope of application, the unavailability of sources of withholding information, the low level of information management, Withholding agents incentives such as a single lack of. The developed countries such as the United States, Britain, Japan, South Korea and other countries have accumulated many useful experiences in tax collection and withholding at the source, which is worth studying and drawing lessons from.