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宋代建立了一套较为科学的税收征管体系,本文通过研究宋代税收征管制度,总结宋代税收征管制度的优点和值得借鉴之处,对症下药,对我国个人所得税征管中存在的问题提出合理的解决方法和建议,从而进一步完善我国个人所得税征管制度,防止税源流失,使其充分发挥增加财政收入和调节收入分配的功能。
In the Song Dynasty, a set of more scientific tax collection and management system was established. By studying the system of tax collection and administration in the Song Dynasty, this paper summarized the advantages and merits of the tax collection and administration system in the Song Dynasty, proposed the reasonable solution to the existing problems in the collection and management of personal income tax in our country, Suggestions to further improve our personal income tax collection and management system to prevent the loss of tax sources to enable them to give full play to increase financial revenue and adjust the distribution of income functions.