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税收征管是保证税收制度有效执行的手段。就个人所得税税制而言,只有提高税收征管有效性,才能真正发挥其组织收入和调节高收入的作用。本文从税收制度本身、税务执行机构、纳税人以及税收制度环境等影响因素展开分析,并就如何完善我国个人所得税征管提出了政策建议。
Tax collection and administration is a means of ensuring the effective implementation of the tax system. As far as the personal income tax system is concerned, only by improving the effectiveness of tax collection and administration can we truly exert its organizational income and regulate high-income ones. This article analyzes the influencing factors such as the tax system itself, the tax enforcement agencies, the taxpayers and the environment of the tax system, and puts forward some policy suggestions on how to improve the tax collection and management of personal income tax in China.