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1、我国个人所得税征管问题研究我国个人所得税征管问题研究【摘要】税收征管是保证税收制度有效执行的手段,税收制度的目标又有赖于税收征管来实现。就个人所得税税制而言,如果推行的税制仅有对应的经济目标而缺少可操作性,那么,这样的税制至少是一种不完善的税制。只有提高税收征管的有效性,才能使税制的既定目标得以实现。因此,如何完善个人所得税的征收管理工作,实现税收制度与税收征管的协调发展,客观上已成为税制实践中的一个重要问题。本文选取个人所得税征管作为研究对象,对我国个人所得税征管的现状进行思考和研究。首先,阐述了我国个人所得税的制度,并简述了我国现行的个人所得税征管的制度,其次
2、,分析了我国个人所得税征管的现状,分别从税收制度本身、社会视角、征税人视角和纳税人视角展开分析。然后分析美国在完善个人所得税征管方面的作法,并借鉴一些适合我国的经验。最后,提出完善我国个人所得税征管的对策建议。具体包括:第一,进一步完善个人所得税制度;第二,健全信息管理体系,明确部门职责:第三,加强征管力度提高征管人素质;第四,提高目标群体的税收遵从程度和纳税意识。【关键词】个人所得税税收征管对策ResearchonCollectionandManagementofIndividualIncomeTaxAbstractTaxcollectionandmanagem
3、entisameanstoensuretheeffectiveimplementationofthetaxsystem,thegoalofwhichdependsontaxcollectionandmanagementtoachieve.Onthepersonalincometaxsystem,iftheimplementedtaxsystemonlyhascorrespondingeconomicobjectives,however,lackofmaneuverability,andthussuchataxsystemisatleastincomplete.On
4、lybyenhancingtheeffectivenessoftaxcollectionandmanagement,thefixedobjectivesofthetaxsystemcanbeachieved.Therefore,objectivelyspeaking,howtoimprovethepersonalincometaxcollectionandmanagementandhowtoachieveharmoniousdevelopmentbetweentaxsystemandtaxcollectionandmanagementhavebecomeanimp
5、ortantissueinthepracticeoftaxsystem.Inthispaper,personalincometaxcollectionandmanagementisselectedastheobjectofthestudy,andthinkoveranddoresearchonthestatusofthetaxsysteminChina.Firstofall,setforththepersonalincometaxsystemandbriefonthecurrentpersonalincometaxcollectionandmanagementsy
6、steminChina.Secondly,analyzethestatusquoofthepersonalincometaxcollectionand我国个人所得税征管问题研究managementinChina,fromtheviewpointofthetaxsystemitself,thesocialperspective,thetaxperspectiveandthetaxpayers.AndthenanalyzethepracticeofimprovingtheindividualincometaxcollectionandmanagementinAmeri
7、ca,andlearnfromsomesuitableexperienceforourcountry.Finally,pointoutstrategiesandsuggestionstocompleteChina'spersonalincometaxcollectionandmanagement.Thesuggestionsareasfollows:first,tofurtherimprovethepersonalincometaxsystem;second,todevelopasoundinformationmanagementsystemandtodefine
8、thede