我国个人所得税征管现状及发展对策研究.doc

摘要：当前，个人所得税已成为我国的第四大税种，也是近年来社会关注程度最高，改革力度最大、最具活力和潜力的一个税种，而且已成为我国财政收入的主要来源。随着我国市场经济的发展，个人收入水平不断的提高，个人所得税收入也随之增加，但是其征税范围最广，也是征税难度最大的税种之一，而且由于我国的个人所得税起步晚，发展尚不成熟，个人所得税在职能定位、税制设计和税收征管方面都存在一些弊端。要使现行个人所得税制得以有效运行和充分发挥其功能，必须要有一套科学、完善的征管制度及配套措施加以约束。本文就个人所得税存在的主要问题与发展趋势进行了系统的分析与论证，主要从个人所得税制度、税务机关以及税收环境等方面详细地剖析各种导致个人所得税征收难度大的原因，并就今后如何在改革中进一步完善个人所得税征管问题提出了一些对策与建议，从而完善我国个人所得税征管工作。

关键词：个人所得税；征管现状；发展对策

Abstract: at present，the personal income tax has become the fourth largest tax in our country，also is the highest degree in social attention in recent years，the top reformer，the most dynamic and potential of a tax，and has become the main source of fiscal income in China. Along with our country the development of market economy，personal income level continuously improve，the personal income tax，income also will increase，but the tax base，the most widely also is tax categories of taxes，one of the most difficult and because of personal income tax in China started late，development is not yet mature，in the function orientation，individual income tax system design，and tax collection and administration ways，there are some disadvantages faced with in-depth reform. To make the current individual income tax system to run efficiently and give full play to its function，must have a scientific and perfect collection system and the supporting measures to restrain them. In this paper，the main problems of personal income tax and the development tendency has carried on the system analysis and reasoning，from the personal income tax system，tax authorities and tax environment and so on detailed analysis of various kinds of cause of personal income tax collection is difficult，and in the future how to further perfect the individual income tax collection and management problems in the process of reform， puts forward some countermeasures and suggestions to perfect our country individual income tax collection and administration work.

Key words: personal income tax; collection and management present situation; development countermeasures