个人所得税征收中的问题与建议

THE DISCUSSION AND SUGGESTION ON IMPOSITION OF INDIVIDUAL INCOME TAX

随着我国市场经济体制的不断完善,经济改革的进一步深化,个人收入的多样化已成必然趋势。个人所得税在财政收入中的地位也愈益重要起来,建立和完善个人所得税制,既是缓解个人收入分配不公的重要举措,同时也是保证我国国民经济持续快速健康发展的先决条件。针对目前我国个人所得税征管存在的偷、漏、欠、抗等问题,进行了详尽的分析,在此基础上,提出了进一步完善的意见,即:强化税收职能,扩大征收面,降低起征点,实行税银联网。

With the market economy system of our country being continually improved and the e- conomy reform being further made headway,the diversity of personal income has become an inevitable tendency.As a result,the status of personal income tax has been more and more important in fiscal earnings.The foundation and improvement of personal income tax system is not only an important measure to relieve the unreasonable distribution of personal income, but also an important preandition to ensure our national economy steadly,rapid and healthy development.The current problems in the collection of personal income tax in our country, such as stealing a tax,evading a tax,awing a tax and resisting a tax are analyzed in detail. On the ground of the analysis,an advice has been given further to improve personal income tax system that is,to strengthen the tax function,to enlarge the collection scale,to lower the starting point of collettion and carry out a network between banks and tax bureau.