我国个人所得税流失的原因及对策研究

Personal Income Tax Erosion in China: Causes and Countermeasures

随着经济的快速发展,我国个人所得税税收收入逐年攀升,已经成为税收收入的重要组成部分。但是由于税制结构、征管效率低等原因,我国个人所得税流失严重,且规模呈扩大趋势。为此,通过对当前我国个人所得税流失的现状和原因进行分析,提出了改革税制、强化征管、培育公民纳税意识等措施,以期解决个人所得税流失的问题。

With the rapid development of economy,revenues of individual income tax,an important part of tax revenues,have been increasing year by year.However,due to tax structure and low efficiency of tax collection,personal income tax erosion in China is serious and exacerbating.Therefore,after analyzing the status quo of and causes for personal income tax loss erosion,this paper puts forward the following countermeasures:to reform the tax system,to strengthen tax collection and management,and to enhance citizens’consciousness of tax paying.