个人所得税税收流失问题分析——以山东省为例.doc

摘 要 个人所得税作为对个人征收的一种直接税，在增加政府财政收入、调节居民收入差距上发挥着重要的作用。我国的个人所得税起步虽晚，但发展迅速，自开征以来，收入连年大幅增长。但是由于我国现行的个人所得税制度不健全、征管制度不完善、征管措施不到位，个人所得税的功能并没能充分发挥，本应由高收入群体负担的个人所得税收，主力军竟然是中低收入的工薪阶层，严重背离了“量能负担”的原则。纳税人不愿意遵从税收制度和税收管理的现象普遍存在，使得我国的个人所得税收流失为了解决个人所得税的税收流失问题，本文在理论和实践相结合的基础上，综合运用定性分析和定量分析的方法，结合个人所得税理论和税收流失理论，总结了个人所得税税收流失的现状，进而结合个人所得税税收流失的现状和特点，分析了造成我国个人所得税流失的原因。最后，本文有针对性地提出了治理我国个人所得税税收流失的具体对策。 Personal Income Tax Loss Problem Analysis in Shandong Province Abstract: Individual income tax on the collection of individual as a direct tax increase in government revenue, adjust the income gap of residents play an important role. Chinas individual income tax is late start, but development is rapid, since the levy, a sharp increase income in successive years. But because Chinas current personal income tax system is not perfect, the collection and management system is not perfected, collection and management measures do not reach the designated position, the function of the individual income tax and cant fully, this should by high income group is the individual income tax burden, main force unexpectedly is low-income working class, serious deviation from the quantity can afford principle. Taxpayer is not willing to follow the tax system and tax management phenomenon exists generally, which the countrys personal income tax loss is getting more and more serious. The loss of tax revenues changed by tax law system of tax distribution relationship between the standard, caused the non-standard interest distribution, reduce the governments fiscal revenue, weakening the governments macroeconomic control ability, so strengthening the management of the loss of tax revenue is imperative. In order to solve the individual income tax of the tax loss, based on the theory with practice, and on the basis of comprehensive use of qualitative analysis and quantitative analysis method and in combination with the individual income tax theory and the loss of tax revenues theory in China were summarized and the pe