淺談我國個(gè)人所得稅的現(xiàn)狀與對策

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摘要
據(jù)國家稅務(wù)總局統(tǒng)計(jì)，2004年全國個(gè)人所得稅收入1737.05億元，同比增收319.87億元，增長22.6%，完成收入計(jì)劃的107.2%.已成為我國第四大稅種，在有些省市，已經(jīng)成為地方稅務(wù)機(jī)關(guān)的第二大稅種。個(gè)人所得稅占我國稅收的比重也由1994年的1.6%，迅速提升至2004年的6.75%。這主要得益于經(jīng)濟(jì)增長和居民收入穩(wěn)步提高為個(gè)人所得稅收入增長奠定了重要基礎(chǔ)；是加強(qiáng)對高收入行業(yè)和個(gè)人的所得稅征管，強(qiáng)化代扣代繳、建立雙向申報(bào)制度、建立健全監(jiān)管體系，有力地促進(jìn)了個(gè)人所得稅的增長。但是，由于當(dāng)前個(gè)人所得稅稅制中存在課稅基礎(chǔ)窄，計(jì)算繁鎖等不足與缺陷，客觀上造成稅務(wù)機(jī)關(guān)征管難度大，稅收成本高，偷稅現(xiàn)象也時(shí)有發(fā)生。本文就我國個(gè)人所得稅管理的現(xiàn)狀，所能采取的些許措施和對策，淺析我國個(gè)人所得稅管理的對策和方向。

關(guān)鍵詞
個(gè)人所得稅，政策現(xiàn)狀，稅收征管，規(guī)范化管理，對策

Abstract
According to the national tax administration bureau covariance, national and personal income tax income 173,705,000,000 dollars in 2004, compared to increase to collect 31,987,000,000 dollars together, increase 22.6%, complete 107.2% of the income plan.Have become the fourth tax of our country grow, at some cities, having already become the second tax of the tax office of the place's grow.Personal income tax share the specific weight of the our country revenue from tax also from 1994 of 1.6%, promotes 6.75% of go to 2004 quickly.This mainly be receive benefit in the economy to increase to increased to establish the important foundation with steady exaltation of residents' income for personal income tax income;Is to strengthen to advertise for the tube to the high income profession and personal income tax, enhance the generation to button up the generation to pay, build up the double to declare the system, establishment sound take charge of the system, promoted personal growth of income tax emolliently.But, because of current personal income tax tax system in the existence taxs the foundation narrow, compute heavy lock to wait the shortage and blemishs, objective result in tax office advertise for take care of the difficulty up greatly, the revenue from tax cost is high, stealing the tax phenomenon also hour have the occurrence.The The This text is for the present condition of the our country personal income tax management, the the can adopt just some little measure and counterplan, the counterplan and the direction that personal income tax of our country of shallow management.
Keywords:Personal income tax, the policy present condition, the revenue from tax advertises for the tube, the norm turns the management, counterplan

目 錄
1、個(gè)人所得稅征管中存在的問題……………………….….……1
1.1觀念淡薄，納稅人自覺納稅的意識難以樹立…………….……...…1
1.2課稅基礎(chǔ)難以確認(rèn)，稅源監(jiān)控難度大……………………..…..…1
1.3納稅申報(bào)自覺程度不夠，扣繳難以到位………………….….…..…2
1.4征管效率難以提高………………………………………..…………..2
1.5職能部門之間難以形成有效的配合…………………….….…..……2
1.6稅法宣傳效果難以得到有效提高………………………….….……..3
2、個(gè)人所得稅稅制中存在的問題………………………..…..…..4
2.1課稅基礎(chǔ)太窄………………………………………………...……..4
2.2起征點(diǎn)設(shè)置不科學(xué)………………………………………….…….….4
2.3現(xiàn)行的個(gè)人所得稅稅制過于復(fù)雜繁鎖…………………….…….….5
2.4容易引發(fā)“避稅”行為………………………………….….….……6
2.5不能體現(xiàn)多得多征、少得少征、公平稅負(fù)的原則……..…..….….6
2.6費(fèi)用扣除缺乏科學(xué)合理性……………………………………..……7
2.7處罰力度不嚴(yán)……………………………..……………………..…..7
3、完善個(gè)人所得稅的對策…………………..……………………..9
3.1建立覆蓋個(gè)人全部收入的分類綜合所得稅制度……….…….…...9
3.2 拓寬稅基、實(shí)行個(gè)人所得稅的指數(shù)化 ………………….….……9
3.3提高扣除額、簡化稅率結(jié)構(gòu)…………………………..…….….10
4、加強(qiáng)個(gè)人所得稅征管的對策………………….………..……12
4.1建立有效的稅源監(jiān)控機(jī)制…………………………………..….…12
4.2深入、持久開展稅法普及和宣傳教育…………………..….……13
4.3推進(jìn)雙向申報(bào)制度，建立交叉稽核體系…………………..…….14
參考文獻(xiàn)………………………………………………………………15

部分參考文獻(xiàn)

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