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个人所得税作为关系国计民生的重要税种,其改革不应只关注于税率与起征点的设置,而应不断完善税收征收管理,保障税收制度的有效执行。本文结合我国目前个人所得税征管现状,通过对其征管过程中存在的征税模式、税收来源、纳税申报等问题的分析,提出完善个人所得税征收管理的建议,以期充分发挥个人所得税对收入的组织和调节作用、促进税负公平、增加财政收入。
As an important tax on the national economy and the people’s livelihood, personal income tax should not only focus on the setting of tax rates and thresholds, but should also constantly improve the administration of tax collection and safeguard the effective implementation of the taxation system. Based on the current situation of personal income tax collection and management in our country, this paper puts forward the suggestion of perfecting the personal income tax collection management by analyzing the existing tax collection modes, tax sources, tax returns and other issues in the process of tax collection and administration so as to give full play to the personal income tax on the organization and Regulate the role of promoting tax fairness and increase financial revenue.