从税收征管角度谈我国个人所得税

摘要 
在我国经济发展和经济结构不断调整的背景下，研究个人所得税征管模式，对加强社会主义市场经济条件下的税收征管，强化税源监控，堵塞税收漏洞，组织税收收入，发挥税收职能作用，具有重大的理论价值和现实意义。
全文采用了理论与实际相结合、历史与现状相结合、规范分析与实证分析相结合等研究方法，以个人所得税的征管相关理论为基础，分析我国现行税务机构设置存在的问题。本文的第一、第四部分对个人所得税征管的一般理论分析以规范分析为主，而中间的第二、第三部分对我国个人所得税现状、存在问题的研究与实践发展情况等则以实证分析为主，定性分析与定量分析相结合，提出对我国税务机构完善的建议，并针对完善过程中应注意的问题进行阐述，从整体上全面把握我国个人所得税法的实践。
本文从个人所得税的现状出发,根据目前个人所得税征收管理存在的问题，个人所得税税收收入主要来源于工薪阶层，扣缴义务人代扣代缴质量不高, 应税收入隐蔽且难以确认，纳税人申报不实，处罚远远不能到位等问题的分析，提出应建立严密有效的征管机制，加大处罚力度，完善个人所得税的稽查机制，加强信息化建设的建议。
关键词 个人所得税 ；征收管理；制度

Abstract
With the development of the economic adjustment of economic structure, studies the personal income tax collection pattern, to strengthens under the socialist market economy condition the tax revenue collection, the strengthened tax source monitoring, the jamming tax revenue crack, the organization tax revenue, the display tax revenue function, has the significant theory value and the practical significance.
The full text has used the theory and actual unifies, the history and the present situation unifies, the canonical parse and the empirical analysis unifies and so on research techniques, take personal income tax's collection correlation theories as the foundation, analyzes our country present revenue office establishment existence the question. This article first, fourth part to personal income tax collection's general theory analysis by canonical parse primarily, but the middle second, third part to our country personal income tax present situation, the existence question's research and the practice state of play and so on by the empirical analysis primarily, the qualitative analysis and the quantitative analysis unifies, proposed that to our country revenue office perfect suggestion, and aims at the question which in the consummation process should pay attention to carry on the elaboration, overall grasps our country individual income tax law comprehensively the practice.
This article embarks from personal income tax's present situation, according to the present personal income tax collection management existence's question, the personal income tax revenue important source in the salariat, the withholding agent generation of buckle generation gives the quality not to be high, and the assessable income hiding confirmed with difficulty, the taxpayer reports not really, the punishment cannot arrive by far and so on question analyses, proposed that should establish the strict effective collection mechanism, increases the punishment dynamics, consummates the personal income tax the examination mechanism, strengthens the informationization construction the suggestion.

Keywords    Personal income tax     Collection management      System

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