个人所得税汇算清缴风险管理体系构建研究——基于税法遵从视角

On the Construction of Risk Management System of Individual Income Tax Settlement from the Perspective of Tax Compliance

个人所得税汇算清缴是我国《个人所得税法》修订实施一年后,个人所得税征管工作的首次大考。本文从税法遵从的视角审视个人所得税汇算清缴面临的风险,借鉴国外最新的个人所得税风险管理经验,从围绕风险建机制、服管并举控风险、协同共治促长远三方面提出了构建个人所得税汇算清缴风险管理体系的构想。

The annual settlement of individual income tax is the first major test of the collection and administration of individual income tax after the revision and implementation of the Individual Income Tax Law.From the perspective of tax compliance,this paper examines the risks faced by the settlement of individual income tax,draws on the latest foreign experience and practices in the risk management of individual income tax,and puts forward the idea of establishing a risk management system of the individual income tax settlement from three aspects:building a mechanism focusing on risks,controlling risks by providing service and administration,and promoting long-term development through co-governance.