试析自然人税收征管的问题及对策

An Analysis on the Problems and Countermeasures of Tax Collection and Management of Natural Persons

当前,我国自然人所涉人数众多、流动性强、跨地域广,收入形式复杂多样、来源多元化且隐蔽,税法知识欠缺及税法遵从意识薄弱。在当前居民收入不断提高、权利意识不断增强,但自然人税收管理手段不足、征管水平不高,特别是对高收入者税收管控能力不强的现实情况下,自然人税收管理体系建设亟待加快步伐。本文在分析当前自然人税收征管中存在的主要问题的基础上,认为自然人税收征管应从目标导向入手、从重点人群开始,结合自然人及税收征管的特点,有的放矢、循序渐进。

China has a vast number of natural persons characterized by high mobility, cross-region, complex and diverse income types, diversified and concealed income sources, lack of knowledge on tax law and weak tax compliance. Both their income and their consciousness of rights become increasing. It is urgent to accelerate the construction of the tax collection and management system of natural persons to overcome lack of tax management means, low-level tax collection and management and, especially, inability to manage and control the high-income earners. This paper analyzes the main problems existing in the tax collection and management of natural persons. On this basis, the paper argues that the tax collection and management of natural persons should start from the target orientation and the key groups, and should be promoted with a well-defined objective in mind and step by step, combined with the characteristics of natural persons and tax collection and management.