从征管角度看我国现行个人所得税制度的改革

A Study of Current Reforms in Individual Income Taxation from the Angle of Collection and Management

我国现行个人所得税制度存在的主要问题是税款流失严重。为此,应加大个人所得税改革的步伐,实行纳税人编码制度,调整现行税率和费用扣除标准,改变纳税期限,提高税收征管水平。

The main problem in individual income taxation in China is the drain on tax payment. We should accelerate our reforms in indivedual income taxation by means of practice of taxpayer coding, readjustment to current tax rate and standard of cost deduction, change of the deadline of taxation and raise of the standard of tax collection and management.