论我国个人所得税制度及征v管问题.doc

海 南 大 学 毕 业 论 文 题 目： 论我国个人所得税制及征管问题研究 学 号： 20090907320056 姓 名： 曾一 年 级： 2009级 学 院： 应用科技学院 系 别： 会计系 专 业： 会计学（注册会计师方向） 指导教师： 万新焕 完成日期： 2013年 4 月 20 日摘 要 随着我国经济飞速发展、国民经济的持续增长,以及加入世贸组织的客观影响，现行的个人所得税法律制度越来越不符合公平税负的治税思想,其调节个人收入分配的功能也未能得到充分发挥。为了形成合理的收入分配机制,客观上进一步改革和完善个人所得税制,征收管理不可避免的成为了个人所得税发挥作用的关键。因此,在稳定的税收制度下,对个人所得税征管问题进行研究具有十分重要的经济和政治意义,这是本文对个人所得税征管问题进行研究的首要原因。通过个人所得税税制和征管制度进行理论探讨,有利于从征管的角度发现我国个人所得税制存在的薄弱环节,为个人所得税征管实践提供理论指导,同时也为其他税种征管的深入研究提供借鉴,进而提升我国整体税收征管理论水平。 关键字：个人所得税的重要作用；税收制度；征管制度；改革和完善  Abstract Along with the rapid development of economy of our country, with Chinas accession to the world trade organization and national economy continue to grow, the individual income tax law system does not accord with more and more of the fair tax govern by thought, the control personal income distribution function also failed to get full play. In order to form a reasonable income distribution mechanism, which requires further reform and improve the personal income tax system, and is the income tax collection and management of the key role. Therefore, in the stability of the tax system, personal income tax collection and management of research has important economic and political sense, this is the personal income tax collection and management of the leading cause of problems. Through the personal income tax collection and management system of tax system and theoretical discussion, benefit from the point of view of the collection of individual income tax system in China found there the weak link, individual income tax collection and management so as to provide theoretical guidance for the practice, and to the rest of the bill to provide reference for the further research on the collection and management, to improve our overall tax