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个人所得税征管称为“天下税收征管第一难”,在实际工作中,突出表现在:个人收入性质界定难、费用扣除标准掌握难、个人收入核实难、代扣代缴制度落实难。个人所得税征管难的问题,除税制、税收环境等客观因素之外,主要是征管不力。为了尽快扭转这种局面,我省各级地税机关在实施新的个人所得
Personal income tax collection and management called “the world tax collection and management of the first difficult,” in actual work, highlighted in: the nature of the definition of personal income is difficult to grasp the standard cost deduction difficult to verify individual income is difficult to implement the withholding system. The problem of difficult collection of personal income tax, in addition to the objective factors such as the tax system and tax environment, is mainly due to the weak collection and management. In order to reverse this situation as soon as possible, local tax authorities at all levels in our province are implementing new personal incomes