如何进一步完善个人所得税制度.docxVIP

如何进一步完善个人所得税制度 ［扌商要］我国在2007年1月开始实施12万个人所得税的自行申报制度，一定程度上有效 地加强了对高收入人群的监管和控制。实施近8年来，从总体上看，执行的效果逐年在改善, 但也遇到了许多不易跨越的难题，如纳税意识淡薄、征管技术落后等因素直接造成了政府税 收的大量流失，最终又直接影响到国民不能享受到优质的公共产品和服务。为此，本文从个 人所得税的基本概念入手，结合个人所得税的基本法律规定，分析了纳税申报制度的正当性 与合理性，然后说明了近年来全国个税纳税申报制度的执行情况及存在的问题，分析阻碍个 税中报制度发展的现实原因，提出对完善个人所得税自行纳税中报制度的建议，以提高我国 个人所得税的税收征管水平。 ［关键字］纳税申报 个人所得税 自行纳税申报 how to further improve the personal income tax system [Abstract] Self declaration system of our country began to carry out the 120000 personal income tax in 2007 of January, to a certain extent, effectively strengthen the supervision and control of high in come groups ? The implementatio n of n early 8 years, from look on the whole, the impleme ntation of the effect of gradually improving, but also encountered many problems not easily cross, such as taxcollection and management consciousness, backward technology and other factors directly caused massive loss of govemment revenue and, finally has a direct impact on people unable to enjoy high-quality public products andservice? For this reasor\ this article starts from the basic concept of personal income tax of basic legal provisions, combined with the analysis of individual in come tax, the tax declaration system of the legitimacy and rationality, and then explains the implementation of the country in recent years tax declaration system and the existing problems, analyze the realistic reason to hinder thedevelopment of tax declaration system, put forward to improve the the pers onal in come tax self declaration system recomme ndati ons to improveChina*s personal income tax collection and management level. [Key word] Tax returns Personal Income Tax Their own tax returns TOC \o 1-5 \h \z 引言 4 \o Current Document 一?个人所得税纳税的概念 4 \o Current Document （-）个人所得税的定义 4 \o Current Document （-）个人所得税的基本法律规定 4 \o Current Document 个人所得税自行申报制度的现状及存在的问题 5 \o Current Document （-）个税申报执行中存在的问题 5 \o Current Document 完善我国个人所得税纳税中报制度的对策 9 \o Current Document （-）建立服务型政府，培养公民的纳税意识 9 \o