摘要
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.
出处
《襄樊职业技术学院学报》
2003年第1期63-65,共3页
Journal of Xiangfan Vocational and Technical College
关键词
个人所得税
成因
对策
逃税
纳税意识
发票管理
税制改革
征收管理
中国
tax of individual incomes
to deduct and pay for
project of bank and tax
enforcement of tax collection and management
to control tax-collection by invoices