个人所得税征管方式的有效选择.docVIP

个人所得税征管方式的有效选择 摘要：近年来，我国个人所得税的征管 问题 成为人们关注的焦点，加强征管能力的建议颇多，建议从代扣代缴环节入手， 分析 扣缴义务人在个人所得税征管中的重要地位，及扣缴义务人与纳税人的 经济 关系，并提出以代扣代缴环节为突破口，实行“延期纳税法”来提高个人所得税征管水平。 　　关键词：代扣代缴；个人所得税；征管；延期纳税 　　Abstract： In recent years， China has gradually become a personal income tax collection and management issues in the spotlight，strengthen the capacity of the collection and management of many，recommendations from the state treasury in a bid to analyse withholding agents in the personal income tax collection and management of the important position，and economic relations with the taxpayers and withholding agent