目前,我国个人所得税征管中存在着征管制度不健全,征管效果不理想，个人收入分配不规范，公民纳税意识淡薄以及法律体系不完善，以致个人所得税占税收总额比重过低。这种状况与我国经济的实际水平和市场化程度是不相符的，与个人所得税所担负的组织财政收入的任务也是不相适应的。因此应加大信息透明度，增强纳税人的意识, 完善个人信誉约束机制，加大对偷税逃税行为的查处、打击和惩罚力度以及完善我国相关法律体系，从而减少个人所得税收入流失。
关键词：个人所得税 税收征管 信息不对称 权利义务
Abstract
At present, in our country personal income tax collection has the problem that the collection system is not perfect; the collection effect is not ideal; Personal income distribution was not standardized; Taxpayers have a weak sense of citizenship; Imperfect legal system, so that the proportion is excessively low that the personal income tax accounts for the tax revenue total amount. This situation is not consistent with China's economic situation and the actual level and the degree of marketization, and it is also inconsistent with task of which undertaken by the personal income tax revenue the organization. So strengthen tax payer's consciousness, consummate individual prestige restraint mechanism; enlarge the investigation to smuggle and evades taxes, the dynamics of the attack and penalty, and improve the relevant legal system, so we can reduce personal income tax revenue loss.
Key words: Personal income tax; Tax levy; Asymmetric information; Rights and obligations
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
