从税制与征管关系角度完善我国个人所得税

Perfect Individual Income Tax System in Terms of Tax System and Management

税收制度与税收征管存在两个层面的关系。一方面,完善科学的税制可以为税收征管创造良好的实施基础;另一方面,有效的税收征管是实现税收制度政策目标的必要手段和保证。然而我国当前税制的确立过于重视税制本身而忽略了实际的税务管理能力,使得我国税制的实施在相当大的程度上背离了税制设计的初衷,因此进一步协调税制与征管完善我国个人所得税制势在必行。

There is the relationship of two levels between the tax system and tax collection. On the one hand, improving the scientific system of tax collection and management can create a good basis for the implementation; On the other hand, an effective tax collection system is the necessary means and guarantee to realize the tax policy. However, in our country, the current tax system pays too great attention to the establishment of the tax system itself and ignores the actual tax management capacity, which makes our tax system implementation in a very large extent deviate from the original intention of the design of the tax system. Therefore, further coordinating the tax collection and management system and improving our personal income tax system are imperative.