关于个人所得税的问题研究——以扬州市为例

摘要
自我国开征个人所得税以来，个人所得税在组织财政收入、调节收入分配方面发挥了重要作用，是社会经济发展的“稳定器”。随着我国社会主义市场经济的不断发展，个人所得税税收虽经不断调整，但其仍未实现治税的效率与公平原则，出现了个人收入分配差距逐渐拉大的现象，对社会稳定以及国民经济的可持续发展产生了不利影响。论文结合扬州市具体案例分析扬州市个人所得税的现状并针对其现存的税收征管部门征管薄弱、个人所得税征收模式不合理、税率偏高，级次偏多等问题立足于公平与效率兼顾的原则，对现存个人所得税的存在的问题进行了一定的讨论和研究，对扬州个人所得税改革提出了几点建议：加强对个人所得税的征管、完善与扬州经济相适应的税收征管模式、降低税率，减少级数，拉大级距。

关键词 个人所得税；问题；研究
Abstract
Since personal income tax in China was introducted , it has played an important role on the organization of revenue and the distribution of income, which is the "stability" of the development of socio-economic.Along with the continuous development of the socialist market economy.Personal income tax revenue has been adjusted constantly, but the efficiency of tax administration and the principle of fairness still have not found, there has been personal income distribution gap widened gradually,which has adversed influences on social stability and the sustainable development of the national economy.Combining the specific case of Yangzhou city this thesis studies personal income tax status of Yangzhou city and aim at its existing collection and weak tax administration department, individual income tax collection in unreasonable rates high level issues such as meeting the high side based on the principles of fairness and efficiency, on the existence of the existing personal income tax issues in some of the discussions and research on Yangzhou personal income tax reform put forward several recommendations: to strengthen the personal income tax collection and managementimprove the economy compatible with the Yangzhou Tax Administration mode, lower taxes, reduce the series, pulling away from the big stage.

Keywords  personal income tax  question  research

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