我国个人所得税征收:问题、成因及对策

Personal Income Tax Collection in China: Problems, Causes and Countermeasures

我国个人所得税征收中目前还存在着纳税主体意识淡薄、税收征管模式落后、个人所得税的费用扣除不合理等问题,这些问题没有充分体现好个人所得税的调节收入分配的作用,这些问题主要根源于税目设置不合理和课税模式存在缺陷。应当通过建立与我国经济发展相适应的课税模式、费用扣除标准、加强纳税环境建设等方法,以完善我国个人所得税征收制度。

There are still some problems in the collection of personal income tax in China, such as the weak sense of taxation subject, the backwardness of tax collection and management mode, and the unreasonable deduction of personal income tax. These problems do not fully reflect the role of personal income tax in regulating income distribution. These problems are the main source of these problems. There are deficiencies in the setting of tax items and tax models. It is necessary to improve the personal income tax levying system in China by establishing taxation models, cost deduction standards, and strengthening tax payment environment construction that are compatible with China’s economic development.