我國當前個人所得稅征收中存在的問題與對策

一、摘要·····························3

二、關(guān)鍵詞····························3

三、個人所得稅概述·······················4

3.1個人所得稅的含義·························4

3.2個人所得稅的功能······················4

3.3 我國個人所得稅稅現(xiàn)狀···················4

四、目前我國個人所得稅的征管方式··············5

4.1 代扣代繳··························5

4.2 自行申報··························6

五、個人所得稅中存在的問題 ··················6

5.1稅制模式不合理·······················6

5.2個人應稅所得來源隱蔽，難以準確核實············6

5.3個人所得稅征管存在不足···················6

5.4征管信息化程度不高·····················7

5.5征管中存在漏洞·······················7

六、個人所得稅征管問題的對策·················8

6.1規(guī)范征管手段，加強征管力量················8

6.2大數(shù)據(jù)時代下數(shù)據(jù)分析····················8

6.3 提升征稅主體執(zhí)法素質(zhì)，增強納稅主體的納稅意 識·································8

6.4 完善個人所得稅征納格局·········· ·········8

6.5 結(jié)合納稅編碼制的建立，稅務(wù)機關(guān)應建立和完善個人的社會信譽約束機制···························8

6.6 進一步加強個人所得稅征管的對策··············8

七、參考文獻···························10

內(nèi) 容 摘 要

稅收法制建設(shè)相對滯后，稅收征管工作的創(chuàng)新力度不大等諸多原因，使現(xiàn)行個人所得稅稅收征管已經(jīng)遠遠落后于經(jīng)濟的發(fā)展和社會主義市場經(jīng)濟體制的要求，并嚴重制約著稅收職能作用的發(fā)揮和稅收的發(fā)展。為適應社會主義市場經(jīng)濟體制的要求，不斷完善個人所得稅征管體制，建立科學合理的個人所得稅征管制度，是新世紀我國經(jīng)濟發(fā)展的重要課題。本文主要闡述了我國個人所得稅在稅收征管中存在的稅收征管難度大，征收成本高，征管手段落后，稅收流失嚴重等問題,分析了影響個人所得稅征管的主要原因,提出了樹立科學的發(fā)展觀和稅收觀，建立合理的稅制模式，加強稅收法制建設(shè)等建議。

【關(guān)鍵詞】個人所得稅；稅收征管； 稅制模式；綜合所得稅