偷逃个人所得税的成因及对策

Cause and Countermeasure to Taxes Evasion of Individual Incomes

在我国 ,偷逃个人所得税现象严重 ,其主要原因是依法宣传不够 ,公民纳税意识欠缺 ,个人所得税制也不够完善和规范 ,法制不够健全 ,执法力度不够等。对此 ,应改革个人所得税制 ,实行存款实名制、财产申报制 ,推行信用卡 ,建立公民个人信用记录体系 ,加大对逃税行为的惩罚力度 ,规范发票的使用管理 。

In our country, many taxpayers try to evade taxes for their individual incomes, for which the important reasons are that the taxpayers lack initiative willingness, the relative propaganda is not adequate, the tax-collecting rules are not standard, the decrees concerned are not perfect and the execution is not forceful enough. Based on the present situation, the author suggests to reform the system of tax-collection for individual incomes; to put into practice of deposits by real name, report for the property, use of credit cards; to establish the credit record for individual citizens, to enforce the penalty for tax evasion, standardize the management of invoices and to control the tax-collection by invoices.