摘要
目前我国的个人所得税属于分项所得税制 ,采用分项征收不能总体上反映个人的纳税能力 ,也落后于国际惯例 ,随着征管条件的改善应改为综合税制 ;目前征税起点太低 ,费用扣除不合理 ,应对现行的扣除标准和办法进行调整 ,考虑不同纳税人的特殊情况 ;随着个人所得税税收收入的增长 ,应改变其归属 ;个人所得税征管不力 ,高收入群体偷漏税严重 ,收入隐性化 ,征管条件差 ,法制不健全 ,执法不严 ,应加强相关基础设施的建设 ,完善配套制度。
At present the individual income taxation in China is Engineering taxation of classiffication,which cannot reflect the whole capacity of ataxpayer. and falls behind with the international convention. Therefore, it must be transformed into multiple taxation with the impro remento of levy management. At present the starting point for tax is too low,the deduction of fees is irrationality. So the actual method and deduction of level must be adjustedand the exceptional case of different taxpayer must be considered. Because of the increasing of income from individual income taxation ,the income of this tax should be shared by local and central government. The collection and management are not strong enough.The group of high income are dodging tax severely .Individual income remains under cover. The condition of collection and management is bad. The system of law is not perfect. The execution of law is impartial. So we must strengthen the construction of the relation basis installation and bring the connective system to completion.
出处
《湖州职业技术学院学报》
2004年第3期9-12,56,共5页
Journal of Huzhou Vocational and Technological College
关键词
个人所得税
税收制度改革
税收征管
分项税制
综合税制
费用扣除
taxation of classiffication
multiple taxation
local tax
sharing tax
life fee
individual income taxation
