对我国当前个人所得税流失问题探讨.doc

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1、___________________________________________________________________________________________对我国当前个人所得税流失问题探讨摘要：个人所得税是我国财政收入的主要来源之一。然而，在我国现行税制中，个人所得税却被公众认为是税收流失最严重的税种。个税流失严重不仅使财政收入损失巨大，而且还加剧了个人收入分配不公的状况。因此，进一步加强个税的管理和征收办法，加强税法宣传，提高公民自觉纳税的意识是改善我国个税流失状况的有效途径。关键词：个人所得税；税收流失；经济影响Abstract:The

2、personalincometaxisoneofourcountryfinancialrevenueimportantsources.However,inourcountrycurrenttaxation,thepersonalincometaxactuallybythepublicwasrevealedthatisthetaxrevenuedrainsthemostseriouscategoriesoftaxes.Notonlythetaxoutflowisseriouscausesthefinancialrevenuelosstobehuge,moreovera

3、lsointensifiedthepersonalincomeassignmentunfaircondition.Therefore,furtherstrengthensataxthemanagementandthecollectionmeansthatstrengthensthetaxlawpropaganda,raisesconsciousnesswhichthecitizenonowninitiativepaystaxesisimprovesourcountrytaxoutflowconditiontheefficientpath.keyword:Person

4、alincometax;Taxrevenueoutflow;Economicimpact前10_____________________________________________________________________________________________________________________________________________________________________________________对我国当前个人所得税流失问题探讨摘要：个人所得税是我国财政收入的主要来源之一。然而，在我国现行税制中，个人所得税却被

5、公众认为是税收流失最严重的税种。个税流失严重不仅使财政收入损失巨大，而且还加剧了个人收入分配不公的状况。因此，进一步加强个税的管理和征收办法，加强税法宣传，提高公民自觉纳税的意识是改善我国个税流失状况的有效途径。关键词：个人所得税；税收流失；经济影响Abstract:Thepersonalincometaxisoneofourcountryfinancialrevenueimportantsources.However,inourcountrycurrenttaxation,thepersonalincometaxactuallybythepublicwasreve

6、aledthatisthetaxrevenuedrainsthemostseriouscategoriesoftaxes.Notonlythetaxoutflowisseriouscausesthefinancialrevenuelosstobehuge,moreoveralsointensifiedthepersonalincomeassignmentunfaircondition.Therefore,furtherstrengthensataxthemanagementandthecollectionmeansthatstrengthensthetaxlawpr

7、opaganda,raisesconsciousnesswhichthecitizenonowninitiativepaystaxesisimprovesourcountrytaxoutflowconditiontheefficientpath.keyword:Personalincometax;Taxrevenueoutflow;Economicimpact前10____________________________________________________________________________________________________