“综合与分类相结合”的个人所得税征管机制研究

A Study on the Collection and Administration Mechanism of Individual Income Tax Integrated with Synthesized and Categorized Mode

"综合与分类相结合"的个人所得税征管机制要求能够以纳税人为单位归集纳入综合计征范围的应税所得项目,适用综合累进税率计算应纳税额并进行汇算清缴。其主要内容包括:自然人纳税人的税务登记和关联账户,全国统一的中央数据库,属地与属人管理相结合的征管分工机制,完善的纳税服务与中介服务体系,稽查、处罚、救济有机统一的执法体系。

The collection and administration mechanism of individual income tax integrated with synthesized and categorized mode requires that taxable income items shall be included into the range of tax comprehensive assessment taking each taxpayer as a unit, and tax amounts shall be applicable to an integrated progressive tax rates calculation, and final settlement shall be further made. Its main contents include： tax registration of natural persons and taxpayers as well as their associated accounts, unified central database nationwide, division mechanism of tax collection and administration combining territorial jurisdiction with personal jurisdiction, sophisticated tax service and intermediary services, and integrated administration system of law enforcement with audit, punishment and redress.