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该文按照个人所得税源泉扣缴、纳税人自行申报和纳税人涉税信息申报三方面制度安排的不同,系统分析了经济合作与发展组织(OECD)成员国个人所得税征管制度的整体安排和具体设计.之后,根据OECD成员国的经验,对我国个人所得税征管制度改革提出了相关建议.“,”According to the differences on the with-holding system of individual income tax at source, selfreporting and tax-related information reporting of tax payers, the paper firstly analyzes the overall arrangements and detailed design of OECD member states individual income tax administration system.Then, based on the experiences of OECD member states, the paper puts forward some proposals on Chinas individual income tax administration system reform.