个人所得税款偷漏原因及对策分析

Analysis On Cause and Counter-measures of Tax dodging of Individual Income Tax

目前我国偷漏个人所得税现象严重,造成这种情况的原因有:公民自觉纳税意识不强,税法不完善,税收征管手段落后等。解决的对策是,提高公民的纳税意识,完善税法,加强征管,营造一个良好的税收环境。

There're various reasons which result in tax dodging of individual income tax: weak consciousness,imperfect taxation and undeveloped administration of tax.Therefore,law level of staff quality,short of the strength of executing the law,how to build a good atmosphere is the highlight of this essay.