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福州市实施新的《个人所得税法》以来,取得了显著成绩。各级党政领导纷纷带头纳税,广大纳税人也勇跃自觉申报交纳。此税的征管基础日益增强,并超额完成了上级部署任务。但由于此税在我国实施的时间较短,有些人纳税观念淡薄,加之市场经济下个人收入来源渠道较多,不易控管,尽管税务机关采取了不少措施,但存在的漏洞较多,从目前偷税现象看,主要是:
Fuzhou City, the implementation of the new “personal income tax law” has made remarkable achievements. Party and government leaders at all levels have taken the lead in paying taxes, and taxpayers have also courageously declared themselves to voluntarily declare and pay taxes. This tax collection base is increasingly strengthened, and exceeded the superior deployment tasks. However, due to the short implementation of this tax in our country and the weak taxation concept of some people, as well as the sources of personal income in the market economy, it is not easy to control the tax. Although many measures have been taken by the tax authorities, there are many loopholes in the tax administration. The current phenomenon of tax evasion, mainly: