| 浅析我国个人所得税的征管 |
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| 引用本文： | 高琳,余智敏.浅析我国个人所得税的征管[J].经济与管理,2004,18(5):91-93. |
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| 作者姓名： | 高琳 余智敏 |
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| 作者单位： | 中南财经政法大学,财经税务学院,湖北,武汉,430064;中南财经政法大学,财经税务学院,湖北,武汉,430064 |
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| 摘 要： | 个人所得税已经成为世界上大多数国家税制结构中最为重要的税种,也是我国最有征收潜力的税种;同时,由于其 征管存在种种问题,也是我国偷税数额最大、漏征数额最多的税种。本文分析了目前我国个人所得税征管的难点,并提出了 严格征管的若干对策。
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| 关 键 词： | 个人所得税 税收制度 征管 |
| 文章编号： | 1003-3890(2004)05-0091-03 |
| 修稿时间： | 2004年2月13日 |
On the Collection of the Individual Income Tax in China |
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| GAO Lin,YU Zhi-min.On the Collection of the Individual Income Tax in China[J].Economy and Management,2004,18(5):91-93. |
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| Authors: | GAO Lin YU Zhi-min |
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| Abstract: | The Individual Income Tax has already become the most important category in tax systems of most countries. In China it is the tax with the most collecting potentiality. At the same time, because of the problems on its collection and management, it also is the tax with the most leaking number. The essay analyses the difficulties of its collection and management, and proposes the corresponding measures. |
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| Keywords: | the Individual Income Tax the tax system collection and management of tax |
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