衡水市个人所得税征管问题分析hengshui city of personal income tax collection and management problem analysis.pdfVIP

摘 要 摘 要 本文结合作者在衡水地区长期的个人所得税征管经验，主要研究衡水地区个人所得 税征管中的相关理论与实务问题。在我国当前贫富分化日趋严重、社会矛盾普遍存在的 条件下，实行有效的个人所得税征管对于缓和社会矛盾、维护社会公平有着重要意义。 衡水市是河北省的一个中小城市，经济发展水平在全国处于中等地位，具有较好的 代表性。文章首先运用税收征管理论从收入总量与增速、税收负担、征管手段与措施以 及社会满意度调查四个方面对衡水市个人所得税的征管现状进行具体分析，并做了如下 问题原因分析：一是随着衡水地区市场经济的快速发展，收入分配方式的多元化，现行 的税制暴露出来的税基狭窄、分类征收模式的不合理以及税率结构过于复杂等问题已经 严重影响到了税收调节的效果；二是现行征管体制的方面也存在着很多弊端，代扣代缴 制度未得到严格落实，税款流失严重；个体工商户所得税征管混乱，不能对税源进行有 效地监控；个人所得税专项检查工作流于形式，对偷逃税行为惩治不力。三是社会因素 也是导致衡水市个人所得税征管不力的重要原因，文章从征税人和纳税人两个不同视角 进行分析。 本文最后从完善税制和改进征管两个方面提出了相应的应对措施和政策建议，实行 分类综合个人所得税征收模式，简化税率结构，加强税源监控，实现各部门的信息联网， 提高征管水平，以此建立综合、系统、全面的个人所得税调节体系。 关键词 个人所得税；税收征管；税源监控；税收调控 I Abstract Abstract This paper discuss the relevant theories and problem about the individual income tax in Hengshui ,which is important for easing social conflicts and maintain social justice under present condition in our country. Hengshui is Hebei Provinces small and medium-sized town and cities, the economy level of development is at the medium position in the nation, has the good representation.This article analysis the collection and administration of personal income tax in Hengshui from four aspects which are the growth rate from the total income, tax burden, collection and management methods and measures, and social satisfaction surveys. And reasons follow: first, with rapid economic development and diversification of income distribution in Hengshui, the problems exposed from the present taxation system has seriously affected the effect of the tax adjustment; second, there are also many disadvantages in the existing collection system, for example, withholding not been strictly implemented, a