对加强个人所得税征管的思考

CONSIDERATION ON STRENGTHENING COLLECTION AND MANAGEMENT OF PERSONAL INCOME TAX

我国个人所得税经过十几年的实施,在征管方面取得了较大成效,但个人所得税作为国家调节个人收入分配的主要手段,还未充分发挥出其作用,在个人所得税制、计征方法、税率、征收方式、费用扣除标准等方面存在许多问题。应当从个人所得税税制、征管手段、加强协税护税、制定一系列激励措施回报纳税人等方面给予改进。

Personal income tax, as a main adjustment way of personal income distribution, hasn't developed fully its function, though it has been in effect for more than ten years. There are many problems in the tax system, the tax rate, the way of collection, the criterion and cost deduction and so on, with which we can start to reform personal income tax and take a series of stimulation measures.