对我国个人所得税征管中存在问题的思考

Ponderation of the Existent Problem in Our Country Individual Income Tax Levy and Administration

个人所得税开征以来,在各级税务部门的努力下,我国个人所得税征管工作取得了长足的进步,个人所得税收入无论绝对数还是相对数都保持了高速增长。同时也要承认,现行个人所得税制度还很不完善,效率较差,治税的基础条件和环境支持不够理想,税收规模相当的小,偷、漏、避、欠税情况比较普遍。由于个税没有充分发挥它的调节分配的作用,因此我国税收征管应从实际出发,对征收实务中存在的问题作以正确分析合理解决。

When the individual income tax is solicited open, in different levels tax affir department take off with great efforts, have gotten rapid development, no matter absolute number has maintained high speed increase still relatively frequently. At the same time, we also recognize , that the current system of individual income tax owe good, efficiency is lacked comparatively, it is thought of that environmental support and the basic condition of treating tax are not enough to manage , tax revenue is little as scale matches , steals and leaks , avoid and owe tax condition comparison universal. Tax has no role that plays it's regulation distribution fully. From the tax revenue of our country, solicit the reality of management to leave, as levying really engage in existent problem make with analysis.