个人所得税制改革下征管问题透视——基于综合与分类相结合所得税制

Analysis on Levy and Management in Individual Income Tax Reform——Based on Principle of Combination of Synthesis and Classification

个人所得税作为组织财政收入与调节居民收入分配的重要税种,为了更好地发挥个人所得税调节居民收入分配的作用,中央政治局审议通过《深化财税体制改革总体方案》。《方案》提出,要逐步建立综合与分类相结合的个人所得税制。本文以综合与分类相结合所得税制改革为起点,通过分析研究目前个人所得税征管方面的主要问题,探讨综合与分类相结合所得税制所要求的征管水平。从税收征管实务角度出发,提出该如何建立健全综合与分类相结合个人所得税征管制度。

Individual income tax is an important tax to increase fiscal income and balance residents＇ income distribution,and in order to play its role,the Political Bureau of the Central Committee deliberated and passed the Overall Plan for Deepening the Reform of the Financial System. The plan comes forward the idea of a gradual combination of synthesis and classification in personal income tax system. The paper,starting from the idea,by an analysis on major problems about personal income tax levy and management,makes a discussion about the specific requirements and suggestions on how to build up a healthy system to levy and manage the tax.