《会计毕业论文-我国个人所得税在税收征管中存在的问题分析及对策建议》

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1、目录摘要…………………………………………………………………………………………1Abstract…………………………………………………………………………………11绪论……………………………………………………………………………………32我国个人所得税在税收征管中存在的问题……………………………………42.1税率偏高，税率档次设置不合理………………………………………………………42.2税收调节贫富差距的作用不明显……………………………………………………52.3全社会依法纳税的意识依然淡薄…………………………………………

2、…………52.4税务部门征管信息不畅、征管效率低下……………………………………………62.5个人所得税的处罚远远不能到位……………………………………………………73美国所得税征管对我国的启示…………………………………………………73.1美国所得税征管制度…………………………………………………………………73.2美国个人所得税制度对我国所得税制度的启示……………………………………84改革我国个人所得税制加强税收征管的几点建议…………………………94.1建立综合征收与分类征收相结合的税制模式…………………………………

3、…94.2扩大征税范围,发挥税收调节作用…………………………………………………104.3调整税率结构,实现公平税负………………………………………………………104.4实行“量能负担”,规范扣除标准……………………………………………………114.5提升税收征管软硬件能力,减少税源流失…………………………………………114.5.1推行全国统一的纳税人识别号制度………………………………………114.5.2建立个人信用制度…………………………………………………………124.5.3实行双向申报制度…………………………………

4、………………………124.6加强个税抽查,加大处罚力度,促进诚信主动申报………………………………125结论……………………………………………………………………………………13谢辞………………………………………………………………………………………14参考文献…………………………………………………………………………………15Opinionsandsuggestionsontheparty'smasslineeducationalpracticeAccordingtothecentralandprovincial,mu

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