完善我国个人所得税的征收与管理

Perfect the Collection and Administration of State Individual Income Tax

个人所得税要充分发挥调节作用还需要社会各方面条件的配合和协调。我国是发展中的社会主义市场经济国家,这些社会经济管理环境的形成需要有一个过程,只有不断地通过改革、发展和完善社会主义市场机制,不断地采取切实有效措施进一步改进和加强个人所得税的征收管理,个人所得税对高收入的调节作用才能得到充分发挥。

This article briefly introduces the present situation of imposing individual income tax in our country.And it analyzes the existing problems of State Individual Income Tax Law,why it is hard to be effectively imposed and managed,and how to strengthen the collection and administration of individual income tax.