| 关于我国个人所得税征管的思考 |
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| 引用本文： | 马淑英,邵苏东.关于我国个人所得税征管的思考[J].长春大学学报,1999,9(2):46-48. |
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| 作者姓名： | 马淑英 邵苏东 |
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| 作者单位： | [1]长春大学财务处,长春 [2]长春金融专科学校,长春 |
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| 摘 要： | 我国个人所得税法实施近２０年的结果表明：虽然通过征收个人所得税使国家取得了日益增加的财政收入，但仍有大量的税源流失了，究其原因，既有税制本身的不完备，又有征管环境不理想的问题。因此要彻底改变个人所得税税源流失的状况，就必须进一步完善税法，规范税制；增强公民依法自觉纳税意识；提高税务人员综合素质。
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| 关 键 词： | 个人所得税 公平征收 重罚 纳税意识 税源监管 |
Thinking of the Collection and Management of Personal Income Tax in Our Country |
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| Ma Shuying Finance Section of Changchun University,Changchun Shao Sudong Changchun Financial Higher Institute,Changchun.Thinking of the Collection and Management of Personal Income Tax in Our Country[J].Journal of Changchun University,1999,9(2):46-48. |
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| Authors: | Ma Shuying Finance Section of Changchun University Changchun Shao Sudong Changchun Financial Higher Institute Changchun |
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| Institution: | Ma Shuying Finance Section of Changchun University,Changchun 130022 Shao Sudong Changchun Financial Higher Institute,Changchun 130022 |
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| Abstract: | The law of tax on personal income tax has been carried out for 20 years. The result shows: By collecting personal income tax, our state revenue has been increased, but still a lot of tax funds have run off. As to the reason, there are two aspects: Imperfect of taxation itself and imperfect enviroment of collection and management of taxation. In order to change the situation of tax fund running off, the following measures should be taken:The law of tax should be perfect further; Taxation should be standardized; The consciousness of citizens paying taxes according to law has been strengthened;The comprehensive quality of tax officials should be enhanced. |
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| Keywords: | personal income tax fair collection capacity burden control and management according to tax fund heavy penalty |
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