个人所得税税收征管问题研究

Research on the Tax Collection and Administration of Individual Income Tax

个人所得税改革获得了良好的反响,与之相匹配的征收管理也在向着更加高效率和更加科学的方向前进。本文根据新个人所得税改革相关内容,探求个人所得税征收管理的相关建议和有效路径。文章开头对个人所得税征收管理已有的相关制度和相关政策进行回顾和梳理,阐述个人所得税征收管理现状和遇到的主要问题,分析产生的原因。根据现状对个人所得税征收管理提出相应的政策建议,完善和优化个人所得税征收管理流程,提高我国税收征管能力,实现税收征收管理能力现代化。

The reform of personal income tax has received a good response,and the corresponding collection management is also moving towards a more efficient and scientific direction.Based on the relevant content of the new personal income tax reform,this paper explores the relevant suggestions and effective paths for the collection and management of personal income tax.At the beginning of the article,it reviews and sorts out the existing relevant systems and related policies for the collection and management of personal income tax,expounds the current status and main problems encountered in the collection and management of personal income tax,and analyzes the reasons.According to the status quo,it puts forward corresponding policy suggestions for the collection and management of personal income tax,improves and optimizes the management process of personal income tax collection,improves my country's tax collection and management capabilities,and realizes the modernization of tax collection and management capabilities.