论文部分内容阅读
近年来,个人所得税占整个税收的比例逐年递增,据税务部门的资料显示:实征税额与应征税额存在着较大的差距,实征税额不足应税额的20％。因此,税务部门应加强个人所得税的征管工作,依法从严治税。从审计中发现,行政事业单位偷漏个人所得税的行为较为严重,纳税意识淡薄,部分单位只把个人所得税提取额摆在帐面上,没有按时到税务机关交纳税费;某些单位根本就没有意识到要交纳个人所得税。鉴于此,应从以下几方面来加强个人所得税的征管工作:
In recent years, the proportion of personal income tax in the total tax has been increasing year by year. According to the information provided by the tax authorities, there is a big gap between the actual amount of tax and the amount of tax payable, and the actual amount of tax is less than 20% of the amount of tax payable. Therefore, the tax department should step up the collection and administration of personal income tax and strictly punish tax according to law. From the audit found that administrative institutions evade personal income tax behavior is more serious, tax awareness is weak, some units only personal income tax on the books, did not pay the tax authorities on time to pay taxes; some units simply do not Aware of the need to pay personal income tax. In view of this, we should strengthen the collection and administration of personal income tax from the following aspects: