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个人所得税是世界各国征收的重要税种之一。个人所得税是指政府为了筹集国家收入对个人收入所得按规定比例征收的一种税。现阶段,我国个人所得税的征管并不理想。个人收入中除了工资薪金以外其他收入都难以监控,偷税漏税处罚力度不够、部门协调工作不足等等,都是导致现行个人所得税征管不力的现状。因此,有关个人所得税的热点问题,值得我们思考。
Personal income tax is one of the important taxes levied by various countries in the world. Personal income tax refers to the government in order to raise state income for personal income income as a percentage of a tax. At this stage, China’s personal income tax collection and management is not satisfactory. Personal income in addition to wage and salary are difficult to monitor other income, tax evasion tax penalties inadequate, lack of departmental coordination and so on, are leading to the current situation of poor personal income tax collection and management. Therefore, the hot issues concerning personal income tax deserve our consideration.