我国个人所得税流失问题

个人所得税是我国财政收入的主要来源之一。然而,在我国现行税制中,个人所得税却被公众认为是税收流失最严重的税种。个税流失严重不仅使财政收入损失巨大,而且还加剧了个人收入分配不公的状况。因此,进一步加强个税的管理和征收办法,加强税法宣传,提高公民自觉纳税的意识是改善我国个税流失状况的有效途径。

Individual Income Tax Evasion in China

Individual Income Tax is one of the main resources of China's revenue.However,it is also regarded as the most seriously evasive tax all the taxations in China. This serious situation not only causes great loss to fiscal income,but also exacerbates the inequality of income distribution.As a result,carrying out reformation to the tax management and levy,streng-thening advocating of tax laws and increasing citizen's awareness of tax are the effective measures to improve the situation of income tax evasion.