个人所得税征管方式的有效选择——强调代扣代缴环节在个税征管中的地位

近年来,我国个人所得税的征管问题成为人们关注的焦点,加强征管能力的建议颇多,建议从代扣代缴环节入手,分析扣缴义务人在个人所得税征管中的重要地位,及扣缴义务人与纳税人的经济关系,并提出以代扣代缴环节为突破口,实行"延期纳税法"来提高个人所得税征管水平.

Personal Income Tax Collection and Management of Effective Options——Stressing having Links in a State of the Status of Tax Collection and Management

In recent years, China has gradually become a personal income tax collection and management issues in the spotlight,strengthen the capacity of the collection and management of many,recommendations from the state treasury in a bid to analyse withholding agents in the personal income tax collection and management of the important position, and economic relations with the taxpayers and withholding agents. Having links to the state and to make a breakthrough, to raise the level of personal income tax collection and management.