我国的个人所得税征管问题研究.pdf

I Abstract With the development of social economy, personal income has been increased remarkably. Consequently personal income tax becomes to the public focus. Nowadays, with more and more governmental attentions on personal income tax, how to improve collection and management of personal income tax is one of our major topics. After introducing choice of the background and significance of the research and results at home and abroad and inadequate, this paper introduced the theoretical basis for tax collection and management: tax compliance theory and tax game theory, then put forward some measures to personal income tax collection and management. The entire article integrated tax compliance theory and tax game theory, and as a guide of Chinas personal income tax collection and management. After that, the paper put some improving proposals for the personal income tax collection and management, according to Chinas national conditions, and the successful experience from abroad. Tax compliance theory and tax game theory run through every part of the ar