“个人所得税”征纳困境与相关对策——以丹东市为例

Individual Income Tax Levy Dilemma andCountermeasure: A Case Study of Dandong

个人所得税具有“削高、减中、补低”作用。针对新个人所得税法实施后存在的申报抵扣人数多、复核稽查难度大、数据信息共享不畅、专项抵扣面较窄等现状,探索其产生的根源,提出科学合理配备人员、建立信息共享机制、实现交叉自动稽核、加大宣传解读力度和建立公正公平环境等具有可操作性对策。

Since the implementation of the Individual Income Tax Law,there have been problems such as the great number of people for deduction declaration,difficulty in reexamination and inspection,blocked information shearing and narrow special deduction scope.In this paper,reasons for these problems are studied.And accordingly,some measures including scientifically allocating personnel,establishing information sharing mechanism,fulfill automatic cross inspection,strengthening publicity and explanation and building a just and fair environment are proposed.