现行个人所得税存在的于问题及对策研究.doc

现行个人所得税存在的问题及对策研究 摘要：个人所得税是对个人（即自然人）取得的各项应税所得征收的一种税，是许多国家最重要的税种之一,也是我国发展最迅速的一个税种纳税人越来越多,在社会经济生活中的影响越来越大个人所得税调节收入分配的作用被广泛关注入，居民收入大幅度增加，我国个人所得税收入也相应逐年大幅增加。但是，由于我国各地实际情况有较大差异，造成了目前我国个人所得税税款流失严重，调节力度远远不够。究其原因主要是个人所得税制本身不完善以及个人所得税征管手段乏力所致。在市场经济条件下，这种制度的混乱势必影响我国经济的健康发展。较好地征收个人所得税既能促进市场经济的繁荣，又能确保社会的公平和稳定。虽经几次改革,仍然存在一些需要改进与完善的地方。若不对个人所得税进行根本性改革完善,将严重影响个人所得税的功能发挥。Abstract:Individual income tax is a taxable income tax levied to the personal (namely the natural),is the most important categories of taxes in many countries,and one of the most rapid development in our country.The more taxplayers have in social economic,the widely it influenced.Individual income tax as a direct taxation, the tax system is an important part of adjusting income distribution, the increase in revenue and stability and economic growth have very important role. National regulation is an important economic levers of citizen income.Therefore the individual income tax by adjusting income distribution function aroused widespread concern.With China’s reform and opening up further,residents’ income increased substantially,our personal income tax has greatly increased accordingly.However,because our country actual situation has a bigger difference,caused current income tax lost seriously and adjustment dynamics is far from enough.Investigates itsreason mainly is the personal income tax system itself is not perfect and personal income tax by means of fatigue.Under the market economy condition,the system of chaos in China will be affected the healthy development of the economiy.Better to impose individual income tax can not only promote the market economic prosperty,and can ensure social fairness and stability.By several reform although,there are still some needs to improve and perfect place.If no radical reform consummates,it will seriously affect the function of individual income tax. Keyword:Individual Income Tax, Management ,Tax Equity Reform 前 言 个人所得税是世界上大部分国家普遍开征的一种税，我国于1980年开征，在人均GDP较高的国家，