浅谈我国个人所得税的现状与对策.doc
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浅谈我国个人所得税的现状与对策,全文15页 约7500字 论述翔实摘要据国家税务总局统计，2004年全国个人所得税收入1737.05亿元，同比增收319.87亿元，增长22.6%，完成收入计划的107.2%.已成为我国第四大税种，在有些省市，已经成为地方税务机关的第二大税种。个人所得税占我国税收的比重也由1994年的1....
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浅谈我国个人所得税的现状与对策
全文15页 约7500字 论述翔实
摘要
据国家税务总局统计，2004年全国个人所得税收入1737.05亿元，同比增收319.87亿元，增长22.6%，完成收入计划的107.2%.已成为我国第四大税种，在有些省市，已经成为地方税务机关的第二大税种。个人所得税占我国税收的比重也由1994年的1.6%，迅速提升至2004年的6.75%。这主要得益于经济增长和居民收入稳步提高为个人所得税收入增长奠定了重要基础；是加强对高收入行业和个人的所得税征管，强化代扣代缴、建立双向申报制度、建立健全监管体系，有力地促进了个人所得税的增长。但是，由于当前个人所得税税制中存在课税基础窄，计算繁锁等不足与缺陷，客观上造成税务机关征管难度大，税收成本高，偷税现象也时有发生。本文就我国个人所得税管理的现状，所能采取的些许措施和对策，浅析我国个人所得税管理的对策和方向。
关键词
个人所得税，政策现状，税收征管，规范化管理，对策
Abstract
According to the national tax administration bureau covariance, national and personal income tax income 173,705,000,000 dollars in 2004, compared to increase to collect 31,987,000,000 dollars together, increase 22.6%, complete 107.2% of the income plan.Have become the fourth tax of our country grow, at some cities, having already become the second tax of the tax office of the place's grow.Personal income tax share the specific weight of the our country revenue from tax also from 1994 of 1.6%, promotes 6.75% of go to 2004 quickly.This mainly be receive benefit in the economy to increase to increased to establish the important foundation with steady exaltation of residents' income for personal income tax income;Is to strengthen to advertise for the tube to the high income profession and personal income tax, enhance the generation to button up the generation to pay, build up the double to declare the system, establishment sound take charge of the system, promoted personal growth of income tax emolliently.But, because of current personal income tax tax system in the existence taxs the foundation narrow, compute heavy lock to wait the shortage and blemishs, objective result in tax office advertise for take care of the difficulty up greatly, the revenue from tax cost is high, stealing the tax phenomenon also hour have the occurrence.The The This text is for the present condition of the our country personal income tax management, the the can adopt just some little measure and counterplan, the counterplan and the direction that personal income tax of our country of shallow management.
Keywords:Personal income tax, the policy present condition, the revenue from tax advertises for the tube, the norm turns the management, counterplan
目 录
1、个人所得税征管中存在的问题……………………….….……1
1.1观念淡薄，纳税人自觉纳税的意识难以树立…………….……...…1
1.2课税基础难以确认，税源监控难度大……………………..…..…1
1.3纳税申报自觉程度不够，扣缴难以到位………………….….…..…2
1.4征管效率难以提高………………………………………..…………..2
1.5职能部门之间难以形成有效的配合…………………….….…..……2
1.6税法宣传效果难以得到有效提高………………………….….……..3
2、个人所得税税制中存在的问题………………………..…..…..4
2.1课税基础太窄………………………………………………...……..4
2.2起征点设置不科学………………………………………….…….….4
2.3现行的个人所得税税制过于复杂繁锁…………………….…….….5
2.4容易引发“避税”行为………………………………….….….……6
2.5不能体现多得多征、少得少征、公平税负的原则……..…..….….6
2.6费用扣除缺乏科学合理性……………………………………..……7
2.7处罚力度不严……………………………..……………………..…..7
3、完善个人所得税的对策…………………..……………………..9
3.1建立覆盖个人全部收入的分类综合所得税制度……….…….…...9
3.2 拓宽税基、实行个人所得税的指数化 ………………….….……9
3.3提高扣除额、简化税率结构…………………………..…….….10
4、加强个人所得税征管的对策………………….………..……12
4.1建立有效的税源监控机制…………………………………..….…12
4.2深入、持久开展税法普及和宣传教育…………………..….……13
4.3推进双向申报制度，建立交叉稽核体系…………………..…….14
参考文献………………………………………………………………15
部分参考文献
[16]张中秀,《纳税筹划宝典》，机械工业出版社，2002.7
[17]智董税务筹划工作室，《最新涉外税收操作实务》，机械工业出版社，2004.1
[18]岳树民，《中国税制优化理论分析》，中国税务出版社，2004.7
[19]翁礼华，《财政 赋税 官吏 俸禄》，中国税务出版社，1998.7
全文15页 约7500字 论述翔实
摘要
据国家税务总局统计，2004年全国个人所得税收入1737.05亿元，同比增收319.87亿元，增长22.6%，完成收入计划的107.2%.已成为我国第四大税种，在有些省市，已经成为地方税务机关的第二大税种。个人所得税占我国税收的比重也由1994年的1.6%，迅速提升至2004年的6.75%。这主要得益于经济增长和居民收入稳步提高为个人所得税收入增长奠定了重要基础；是加强对高收入行业和个人的所得税征管，强化代扣代缴、建立双向申报制度、建立健全监管体系，有力地促进了个人所得税的增长。但是，由于当前个人所得税税制中存在课税基础窄，计算繁锁等不足与缺陷，客观上造成税务机关征管难度大，税收成本高，偷税现象也时有发生。本文就我国个人所得税管理的现状，所能采取的些许措施和对策，浅析我国个人所得税管理的对策和方向。
关键词
个人所得税，政策现状，税收征管，规范化管理，对策
Abstract
According to the national tax administration bureau covariance, national and personal income tax income 173,705,000,000 dollars in 2004, compared to increase to collect 31,987,000,000 dollars together, increase 22.6%, complete 107.2% of the income plan.Have become the fourth tax of our country grow, at some cities, having already become the second tax of the tax office of the place's grow.Personal income tax share the specific weight of the our country revenue from tax also from 1994 of 1.6%, promotes 6.75% of go to 2004 quickly.This mainly be receive benefit in the economy to increase to increased to establish the important foundation with steady exaltation of residents' income for personal income tax income;Is to strengthen to advertise for the tube to the high income profession and personal income tax, enhance the generation to button up the generation to pay, build up the double to declare the system, establishment sound take charge of the system, promoted personal growth of income tax emolliently.But, because of current personal income tax tax system in the existence taxs the foundation narrow, compute heavy lock to wait the shortage and blemishs, objective result in tax office advertise for take care of the difficulty up greatly, the revenue from tax cost is high, stealing the tax phenomenon also hour have the occurrence.The The This text is for the present condition of the our country personal income tax management, the the can adopt just some little measure and counterplan, the counterplan and the direction that personal income tax of our country of shallow management.
Keywords:Personal income tax, the policy present condition, the revenue from tax advertises for the tube, the norm turns the management, counterplan
目 录
1、个人所得税征管中存在的问题……………………….….……1
1.1观念淡薄，纳税人自觉纳税的意识难以树立…………….……...…1
1.2课税基础难以确认，税源监控难度大……………………..…..…1
1.3纳税申报自觉程度不够，扣缴难以到位………………….….…..…2
1.4征管效率难以提高………………………………………..…………..2
1.5职能部门之间难以形成有效的配合…………………….….…..……2
1.6税法宣传效果难以得到有效提高………………………….….……..3
2、个人所得税税制中存在的问题………………………..…..…..4
2.1课税基础太窄………………………………………………...……..4
2.2起征点设置不科学………………………………………….…….….4
2.3现行的个人所得税税制过于复杂繁锁…………………….…….….5
2.4容易引发“避税”行为………………………………….….….……6
2.5不能体现多得多征、少得少征、公平税负的原则……..…..….….6
2.6费用扣除缺乏科学合理性……………………………………..……7
2.7处罚力度不严……………………………..……………………..…..7
3、完善个人所得税的对策…………………..……………………..9
3.1建立覆盖个人全部收入的分类综合所得税制度……….…….…...9
3.2 拓宽税基、实行个人所得税的指数化 ………………….….……9
3.3提高扣除额、简化税率结构…………………………..…….….10
4、加强个人所得税征管的对策………………….………..……12
4.1建立有效的税源监控机制…………………………………..….…12
4.2深入、持久开展税法普及和宣传教育…………………..….……13
4.3推进双向申报制度，建立交叉稽核体系…………………..…….14
参考文献………………………………………………………………15
部分参考文献
[16]张中秀,《纳税筹划宝典》，机械工业出版社，2002.7
[17]智董税务筹划工作室，《最新涉外税收操作实务》，机械工业出版社，2004.1
[18]岳树民，《中国税制优化理论分析》，中国税务出版社，2004.7
[19]翁礼华，《财政 赋税 官吏 俸禄》，中国税务出版社，1998.7
