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最近,国家税务总局有关部门负责人对个人所得税征收管理问题作了全面系统阐释,提出了进一步改进和强化征收管理的措施。 近几年,我国个税收入保持了持续、稳定和较快增长。 目前我国个税征管工作中存在的问题突出表现为:对个人收入不能实施充分有效监控,对高收入个人的税收调节力度不足,个人所得税款流失较为严重。造成上述问题的原因主要是:一、在社会收入初次分配上,秩序混乱。二、在收入监控上,缺乏必要的部门配合和监控手段。三、在指导思想上,有的地区忽视个人所得税调节高收入的职能作用。四、在政策规定上,个人所得税法和相关法律不够完善。五、在征收管理上,工作粗放和不到位的情况仍然存在。
Recently, the heads of relevant departments of the State Administration of Taxation made comprehensive and systematic explanations on the administration of the collection of personal income tax and put forward measures to further improve and strengthen the collection and management. In recent years, China’s tax revenue has maintained a sustained, stable and rapid growth. At present, the problems existing in the collection and administration of taxation in our country are as follows: the sufficient and effective monitoring of personal income can not be implemented, the tax adjustment of high-income individuals is not enough, and the loss of personal income taxes is more serious. The main causes of the above problems are: First, the initial distribution of social income, the disorder. Second, the lack of necessary departmental coordination and monitoring tools in revenue monitoring. Third, in guiding ideology, some regions ignore the role of personal income tax in regulating high-income functions. Fourth, in the policy provisions, personal income tax law and related laws are not perfect. Fifth, in the collection and management, extensive and inadequate work still exists.