论我国个人所得税税收征管存在的问题与加强税收征管的几点建议

我国个人所得税征管过程中存在一些问题,如:税率偏高,税率档次设置不合理,税收调节贫富差距的作用不明显,全社会依法纳税的意识依然淡薄,税务部门征管信息不畅、征管效率低下,个人所得税的处罚远远不能到位等。本文针对这些问题进行了分析并提出了一些建议。

On our country's individual income tax of tax collection administration of the existing problems,and some Suggestions of strengthening tax collection and administration

our personal income tax collection and management problems in the process,such as:tax rate on the high side,tax rate class the setting is unreasonable,tax to regulate the function of the gap between rich and poor is not obvious,the consciousness of whole societypaytax in accordance with law are relatively,the tax department information collection not free,collection and management efficiency is low,the individual income tax of the punishment of the far not reach the designated position,etc.This paper aiming...