我国个人所得税征管现状及改革的思考

目前,我国个人所得税征管中存在着征管制度不健全,征管效果不理想;个人所得税占税收总额比重过低,工薪阶层成纳税主体,未体现税负公平等主要问题。应改革现行税制模式,实行综合与分类相结合的税制;调整和简化税率结构,采用更加灵活的费用扣除标准;增强纳税人的意识,完善个人信誉约束机制;加大对偷税逃税行为的查处、打击和惩罚力度。

Ponders on the current situation of personal income tax collection and the reform

at present,in our country personal income tax collection has the problem that the collection system is not perfect;the collection effect is not ideal;proportion is excessively low that the personal income tax accounts for the tax revenue total amount,the salariat becomes the tax payment main body,not manifests tax justice and so on main questions.Should reform the present tax system pattern,practices tax system that the synthesis and the classification unifies;adjust and simplify tax rate structure,use the more flexible standard of expense deduction.Strengthen taxpayer's consciousness,consummate individual prestige restraint mechanism;enlarge the investigation to smuggle and evades taxes,the dynamics of the attack and penalty.