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税收是一个国家财政收入的重要来源,在国民经济中占有举足轻重的地位和重大意义,而个人所得税在税收收入中占有举足轻重份量。个人所得税是针对于居民或非居民的个人应税所得额而征收的一种税源,对居民纳税人负有无限纳税义务,而非居民纳税人负有有限纳税义务,体现着一个主权国家在其管辖权范围内的一种征纳关系,它具有筹集财政收入、调节收入分配等功能。当前我国个人所得税征收主要存在个人所得税占税收收入的比重偏低、个人纳税意识淡薄、灰色收入无法征税、高边际税率、偷逃税比较严重等问题,因此需要从税收的源头、纳税人的纳税意识、加强税收征管、完善税法制度等方面着手,进一步深化个人所得税改革来防止税源流失。
Tax revenue is an important source of national fiscal revenue, which plays an important and significant role in the national economy. Personal income tax accounts for the most important tax revenue. Personal income tax is a kind of tax source levied on the personal taxable income of residents or non-residents. It has unlimited tax liability to resident taxpayers, while non-resident taxpayers have a limited liability to pay taxes. It reflects that a sovereign country It has the functions of raising financial revenue and adjusting income distribution. At present, the main personal income tax collection in our country is the low proportion of personal income tax, the weak awareness of personal tax, the impossibility of taxation of gray income, the high marginal tax rate and the serious problem of tax evasion. Therefore, tax sources should pay tax Awareness, strengthen tax collection and management, improve the tax system and so on, to further deepen the reform of personal income tax to prevent the loss of tax sources.