个人所得税征管难在哪里?

• 作 者: 郭玲 王丽婷 刘健
• 出 处: 中州审计
• 发表日期: 1999年12期
• 关键词: 个人所得税征管 收入形式 个人收人 个人收入 代扣代缴 征管手段 公民纳税意识 税款流失 公平税负 征管制度

一、税源隐蔽，难以监控个人所得税在我国被人们看作是“中国税收第一难”。其根本原因是个人收入多元化、隐蔽化，难以监控。这主要是因为随着改革开放的进一步发展和经济体制改革的深化，国民收入的分配格局较过去发生了很大的变化。最明显的特点是国民收入分配向个人倾斜，

First, the hidden source of tax revenue, it is difficult to monitor the personal income tax in China is seen as “China’s tax first difficulty.” The fundamental reason is that personal income is diversified, hidden and difficult to monitor. This is mainly because with the further development of the reform and opening up and the deepening of the reform of the economic system, the pattern of the distribution of national income has greatly changed from the past. The most obvious feature is that the national income distribution is tilted toward the individual.