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个人所得税,就是对个人获得的各种应税所得征收的一种税。由于个人所得税在世界税收史上具有税基广、弹性大、调节收入分配和促进经济增长等方面的特点,使其成为许多国家财政收入的主...
个人所得税,就是对个人获得的各种应税所得征收的一种税。由于个人所得税在世界税收史上具有税基广、弹性大、调节收入分配和促进经济增长等方面的特点,使其成为许多国家财政收入的主要来源,受到各国政府的广泛重视。由于现阶段我国公民的纳税意识不高,税收征管手段相对落后,所以目前我国个人所得税的征收采用的是分类税制。虽然这种税制易于控制税源,减少汇算清缴的麻烦,节省征收的成本,却不能体现公平原则及很好地发挥调节个人高收入的作用。本文从征税公平的角度,针对现行个人所得税征管中存在的不公问题,深入分析了该问题的原因和造成的不利影响,并探讨了在目前我国个人收入构成日趋复杂的情况下,如何通过有效的手段完善个人所得税征管制度以达到税收公平的目的。
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Personal income tax, that is, access to a variety of personal taxable income of a tax levy. Since the personal income tax revenue in the history of the world's broad, flexible, adjusting income distribution and the promotion of economic growth characteristics, making it in many countries the main source of income by the extensive attention of Governments. Since the awareness of our citizens to pay taxes is not high, a means of tax collection and management is relatively backward, so the current personal income tax in China is the classification system used. Although the sources of tax revenue that such a system is easier to control and reducetrouble, saving the cost of collection, it can not embody the principle of fairness and good high-income individuals to play a regulating role. This article from the perspective of tax fairness, in view of the current personal income tax collection and management of injustice that exist in the problem, in-depth analysis of the causes and adverse effects and to explore the personal income in the current composition of China's increasingly complex circumstances, how effective means to improve the individual income tax collection and management system in order to achieve the purpose of a fair tax.
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