我国个人所得税征管中存在的问题及对策

^论文编号:CW181  ^论文字数:15751,页数:21

我国个人所得税征管中存在的问题及对策
 摘  要
 个人所得税改革是现阶段中国税制改革中的热点问题。众多文献分别从不同层次、不同角度对目前中国个人所得税改革的原因和存在的问题进行剖析并提出改革建议。
 作为直接具有调节收入分配功能的税种,不管是每年的“两会”，还是有影响的论坛，对个税进行改革的呼声由来已久。特别是在今年，多位高层在多个场合表示要对失衡的收入分配加大改革力度的背景下,个税改革更是被寄予了为收入分配改革破局的重任。个人所得税在我国没有能很好地发挥调节个人收入、缓解贫富差距的作用。究其原因，我国现行的个人所得税分类税制模式已经不能满足当前经济发展的需要，亟待改革。
 个人所得税制度的改革，除了提高起征点之外，还要在个税的根本制度上进行彻底的修正。中国的个税制度，目前仍然实行的是分类所得税制，而不是国际上流行的综合税制。分类税制的最大弊端是不考虑纳税人家庭负担和支出的抵扣制度，难以全面、完全的体现纳税人的真实纳税能力，从而造成所得来源多、综合收入高的人少纳税甚至不纳税，所得来源少、收入低的人反而多纳税的不公平现象。
 我国个人所得税改革具有重要意义, 但现行个人所得税制存在诸多问题, 调整税率结构, 完善税收优惠, 优化税收服务, 实行综合个人所得税制等改革措施, 才能完善个人所得税制。
 
 关键词: 个人所得税; 税收征管; 改制

^论文类型：应用性

 Collection of Personal Income Tax Problems and Solutions
Abstract
 China's personal income tax reform is the current hot issues in tax reform. Many documents from different levels and different perspectives on the current personal income tax reform in China causes and analyze problems and recommend reforms.
 Regulate the distribution of income as a direct function of the tax, whether the annual "two sessions", or influential forum for the voice of a tax reform a long time. Especially this year, a number of high-level on many occasions that want to increase the imbalance of income distribution in the context of reform, a tax reform is to be sent to the reform of income distribution for the important task of breaking up. Personal income tax in our country does not play well adjusted personal income, ease the wealth gap. The reason, my current personal income tax model category can not meet the current needs of economic development in urgent need of reform.
 The reform of personal income tax system, in addition to improving the threshold, should also be fundamental in a tax system for rectification. A tax system in China, is still practiced in the category income tax system, rather than the internationally popular integrated tax system. The biggest shortcoming is the classification of the tax system does not take into account family responsibilities and spending taxpayer deduction system, difficult to fully and completely reflect the true ability to pay of taxpayers, resulting in multiple sources of income, comprehensive income people with high tax and even less do not pay taxes, income fewer sources of low-income people, more than the tax inequity.
 China's personal income tax reform is important, but the current individual income tax, there are many problems, adjust the rate structure, improve the tax incentives, optimizing the tax service of a comprehensive personal income tax system and other reform measures to improve the personal income tax system.

Key words: personal income tax; tax collection; restructuring
Paper type: applied
目  录
 1 绪  论…………………………………………………………………………1
 1.1 我国个人所得税的地位…………………………………………………1
 1.2 国外个人所得税综述……………………………………………………1
 1.2.1 美国的富人是美国个人所得税缴纳的主体………………………1
 1.2.2 日本对个税设立了不少扣除项目…………………………………2
 1.2.3 德国收入越多，缴个税越多………………………………………2
 1.3 研究意义…………………………………………………………………2
 1.3.1 改革个人所得税有利于增加财政收入……………………………2
 1.3.2 改革个人所得税有利于维护社会经济稳定………………………2
 1.3.3 改革个人所得税有利于完善分税制………………………………2
 1.3.4 改革个人所得税有利于调节个人收入差距………………………3
 2 个人所得税的含义与特征……………………………………………………4
 2.1 个人所得税的概念………………………………………………………4
 2.2 个人所得税税制模式分类及比较………………………………………4
 2.2.1 综合所得税税制……………………………………………………4
 2.2.2 分类所得税税制……………………………………………………4
 2.2.3 分类综合所得税税制………………………………………………4
 2.3 个人所得税的特征………………………………………………………5
 2.3.1 实行分类征收………………………………………………………5
 2.3.2 累进税率与比例税率并用…………………………………………5
 2.3.3 费用减除额较宽，计算简便………………………………………5
 2.3.4 采取自行申报和代扣代缴两种征纳方法…………………………5
 3 我国个人所得税征管存在的问题……………………………………………6
 3.1 个人所得税制不够完善和规范…………………………………………6
 3.1.1 纳税人与税种归属不明确…………………………………………6
 3.1.2 课征模式无弹性,课税范围窄 ……………………………………6
 3.1.3 税率结构不合理,费用扣除不全面 ………………………………6
 3.2 征管缺陷,使税收流失难以有效遏制 …………………………………7
 3.3 法制缺陷,使偷逃税者有恃无恐 ………………………………………7
 4 我国个人所得税征管存在问题的成因分析…………………………………8
 4.1 我国个人所得税存在问题的客观原因…………………………………8
 4.1.1 现行的税收模式不合理,很难做到公平公正 ……………………8
 4.1.2 计税方法复杂繁琐、不科学、不合理……………………………8
 4.1.3 扣缴义务人代扣代缴的质量不高…………………………………8
 4.1.4 税务部门征管信息不畅,税款流失严重……………………………9
 4.2 我国个人所得税存在问题的内在动机…………………………………9
 4.2.1 公民依法纳税的意识较淡薄 ………………………………………9
 4.2.2 社会评价体系的偏差 ………………………………………………9
 4.2.3 个人所得税的处罚并没有完全到位 ………………………………9
 5 完善我国个人所得税征管的对策和建议……………………………………11
 5.1 发达国家个人所得税的改革趋势………………………………………11
 5.1.1 由分类所得税制向多元所得税制转化，逐步扩大税基 …………11
 5.1.2 缩减扣除范围，实行个人所得税指数化 …………………………11
 5.1.3 减少税率档次，降低最高边际税率 ………………………………11
 5.1.4 征管水平逐渐提高，税务代理服务盛行 …………………………11
 5.2 完善个人所得税制………………………………………………………11
 5.3 加强税收法制建设………………………………………………………13
 5.3.1 加强税收立法,确保法律的严密性…………………………………13
 5.3.2 加强税务执法,确保法律的刚性……………………………………13
 5.4 健全税收征管运行体系 …………………………………………………13
 5.4.1 抓好源头管理,加强对高收入行业的征管…………………………13
 5.4.2 完善个人所得税的征管手续 ………………………………………13
 5.4.3 优化税收征管的环境 ………………………………………………14
 6 结  论…………………………………………………………………………15
 参考文献…………………………………………………………………………16
 致谢词……………………………………………………………………………17

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