摘要
目前我国个人所得税流失严重,高收入层偷逃税现象已引起社会的广泛关注。分析了高收入层偷逃税的原因,提出了应采取加强税收征管、纳税与福利挂钩以及健全涉及个人收入的激励约束机制等措施来遏制高收入层偷逃税现象的发生。
At present the loss of the individual income tax in our country is v ery important, and the public attention has been thoroughly aroused as to the ph enomenon of the tax evasion of the high-income stratum. This paper analyzes the reasons of the tax evasion of the high-income stratum, and puts forward some m easures for inhibiting the tax evasion of the high-income stratum such as stren gthening the tax collection and management, connecting the tax payment with the material benefits, and perfecting the excitation mechanism and restraining mecha nism covering the individual income, etc.
出处
《科技情报开发与经济》
2004年第10期114-115,共2页
Sci-Tech Information Development & Economy
关键词
个人所得税
高收入层
纳税人
税收征管
individual income tax
high-income stratum
taxpayer
tax collecti on and management