论我国个人所得税的征管问题及解决措施

• 作 者: 田美心
• 机 构: 渤海大学文理学院,
• 出 处: 科技致富向导
• 发表日期: 2012年30期
• 关键词: 税务机关 信息化建设 纳税评估工作 源泉扣缴 税务人员 税制改革 征税成本 工资薪金 税务信息化 征管水平

目前,个人所得税的免征额和税率等方面已经做了初步的修改。但是,我国个人所得税除了在税制方面存在一定的问题外,税收征管问题也层出不穷,对此,提出如建立一套严格完善的税收征管法律制度,减少各种税收优惠措施,建立并完善个人所得税信息化建设,加大打击逃税力度,建立个人税收违法发布与查询系统等一系列建议。

At present, the exemption amount and tax rate of personal income tax and other aspects have been initially revised. However, in addition to some problems in the tax system, the personal income tax in our country also emerges one after another in an endless stream. Therefore, it is proposed that a set of strict legal system of tax collection and administration should be set up to reduce tax incentives, establish and improve personal income tax information And intensify efforts to crack down on tax evasion and establish a series of proposals on the system for issuing and querying individual tax revenues illegally.