对我国个人所得税法实施现状的思考

On Enforcement of Personal Income Tax Law in China

通过对我国个人所得税法历史沿革、具体规定、实施现状和涉及的税收征管体制、征管秩序和公民纳税意识的阐述 ,指出我国个税征收过程中出现的以及税法本身存在的各种问题 ,系统的分析了该项法律在执行中的局限性 ,对个人所得税实现科学、严密。

The paper first looks back on the historic development of personal income tax law in China, then deals with its specific regulations, present enforcement, levying system and order, and citizens' consciousness of paying tax. Some existing problems of levying have been pointed out and the limitations of the law enforcement systematically analyzed. The paper is a valuable discussion of the scientific management of the tax levying.