关于我国个人所得税征管的思考

Thinking of the Collection and Management of Personal Income Tax in Our Country

我国个人所得税法实施近 ２０ 年的结果表明： 虽然通过征收个人所得税使国家取得了日益增加的财政收入，但仍有大量的税源流失了，究其原因，既有税制本身的不完备，又有征管环境不理想的问题。因此要彻底改变个人所得税税源流失的状况， 就必须进一步完善税法， 规范税制； 增强公民依法自觉纳税意识；

The law of tax on personal income tax has been carried out for 20 years. The result shows: By collecting personal income tax, our state revenue has been increased, but still a lot of tax funds have run off. As to the reason, there are two aspects: Imperfect of taxation itself and imperfect enviroment of collection and management of taxation. In order to change the situation of tax fund running off, the following measures should be taken:The law of tax should be perfect further; Taxation should be standardized; The consciousness of citizens paying taxes according to law has been strengthened;The comprehensive quality of tax officials should be enhanced.