个人所得税管理及其改革与完善

Personal Income Tax Management and Its Reform and Improvement

现行个税分项计征不合理 ,按月计征不科学 ,税前扣除项目不公平 ,公民纳税意识薄弱以及个税法操作性差等。为此 ,应完善个税立法 ,建立统一的个人银行账户加强对个税的监管 。

The current personal income tax is paid monthly and individual item is counted and paid for. This is not reasonable and scientific practice. The tax payers do not have strong sense of paying their income tax. There should be reform and improvement in the personal income tax law and uniform individual bank account should be set up so that personal income tax can be supervised, and the law system of the personal income tax need to be improved.