当前个税征管从富豪着手,加大惩罚力度,这只是执法技术手段。我想:征管个税既需要通过舆论监督、道德制约等形式,来提高纳税人自主纳税的意识,更重要的还是要着眼于税法和税收有关规定的完善上,从而确定纳税人的法律地位,规范其应尽的义务,才能使之在纳税面前一律平等。 The current tax collection started from the Regal, increase penalties, this is just a means of law enforcement. I think the tax collection and administration need to raise the awareness of taxpayers ’independent taxpaying through public opinion supervision and moral restraint. More importantly, the taxpayers’ legal status should be determined by focusing on the improvement of relevant tax laws and regulations, Standardize its due obligations, in order to make it equal in the face of tax.