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按照国际经验 ,应对社会经济结构调整而导致的较大规模的贫困问题 ,最有效的社会保障制度就是社会救济。我国政府自创立最低生活保障制度以来 ,地方财政预算和中央财政拨款是最低生活保障资金的来源 ,并且财政用于最低生活保障的支出逐年增加 ,但是“应保尽保”的目标仍然没有实现。与此同时 ,我国高收入群体偷漏个人所得税的现象又十分严重。作者认为 ,个人所得税应该成为我国最低生活保障制度的专项资金来源。加强个人所得税征收管理的举措如下 :建立健全信用体系 ;完善税制 ,公平税负 ;加强税务稽查力度 ,增加偷逃税风险与成本 ;提供良好便利的税务服务 ,增强公民的纳税意识
According to international experience, in response to the larger-scale poverty caused by the adjustment of social and economic structure, the most effective social security system is social relief. Since our government established the minimum living allowance system, local budgets and central government appropriations have been the source of the minimum living allowance funds, and the financial expenditure for minimum living standards has been increasing year by year. However, the goal of “ensuring the minimum living standards” has not yet been achieved. At the same time, the phenomenon that China’s high-income groups steal personal income tax is very serious again. The author believes that personal income tax should become a special source of funds for China’s minimum living standard guarantee system. The measures to strengthen the management of the collection of personal income tax are as follows: Establish and improve the credit system; Improve the tax system and fair tax burden; Strengthen the tax audit and increase the risk and cost of tax evasion; Provide good and convenient tax services and enhance citizens’ tax awareness