摘要
2019年1月1日起,新《个人所得税法》正式实施,我国自然人税收治理体系建设迈出重要一步。当前,我国社会主要矛盾已经转化为人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾,加强自然人税收治理、强化税收调节在国家治理层面的重要性进一步加强。加强我国自然人税收治理既存在时代契机,也面临困难和挑战。为此,建议从观念塑造、法治建设、征管服务、协同合作、价值共享等方面着手,进一步完善自然人税收治理。
From January 1,2019,the new Personal Income Tax Law was put into implementation,which marked a major step in the construction of China tax governance system for natural person.At present,the principal contradiction facing Chinese society has evolved.What we now face is the contradiction between unbalanced and inadequate development and the people’s ever-growing needs for a better life.The importance of strengthening tax governance system for natural person and tax regulation is further enhanced at the national governance level.There are both opportunities and challenges in strengthening tax governance system for natural person.Therefore,improving tax governance system for natural person should focus on the following areas:concept shaping,legal construction,collection and management service,collaboration and value sharing.
作者
漆亮亮
王晔
陈莹
Liangliang Qi;Ye Wang;Ying Chen
出处
《国际税收》
CSSCI
北大核心
2020年第7期32-36,71,共6页
International Taxation In China
基金
国家税务总局2019年度税收科研课题“新时代我国自然人税收治理体系建设研究”的部分成果。
关键词
自然人税收
税收治理
税收调节
Natural person tax
Tax governance
Tax regulation
