论文部分内容阅读
个人所得税已成为地方财政收入的主要来源之一,发展潜力很大。自1994年以在各级政府的关心和支持下,全省个人所得税征管工作不断加强,收入连年大幅度增长。在增加我省财政收入、支援经济建设和调节公民收入等方面较好地发挥了作用。但是,目前个人所得税征管工作仍面临许多困难,公民依法纳税观念还很淡薄,偷、逃税现象仍很普遍,税收流失现象比较严重。为进一步加强个人所得税征收管理,堵塞税收漏洞,充分发挥个人所得
Personal income tax has become one of the main sources of local financial revenue, with great potential for development. Since 1994, with the care and support of governments at all levels, the province’s personal income tax collection and management work has been continuously strengthened and the income has increased substantially year after year. It has played a good role in increasing our province’s fiscal revenue, supporting economic construction and regulating citizens’ income. However, the current personal income tax collection and management still faces many difficulties, citizens are still weak in the concept of tax according to law, the phenomenon of tax evasion and tax evasion are still common, and the phenomenon of tax losses is more serious. In order to further strengthen the management of personal income tax collection, plug the tax loopholes and give full play to personal income