中国个人所得税税制存在的问题及完善建议 (4)

中国个人所得税税制存在的问题及完善建议

摘要

在改革大背景下，2018年个人所得税制度变化力度空前，综合与分类混合税制己经迈出了一大步，而专项附加扣除政策的实施更是堪称惊喜，不但很好地响应了中央关于减税降费的要求，也考虑了纳税人的日常生活实际负担，使得个税征管更加人性化。可以看做是税务部门在落实供给侧结构性改革过程中，在税收制度供给方面做出的一张优秀答卷。

制度并没有好坏之分，制度的不断变化也是一个适应时代的过程。纵观个人所得税在世界范围内的发展历程，可以看到在各个国家，个人所得税制度都是在不断变化的，每个国家根据自身发展特点和税制设计要求，对个人所得税进行不断调整，使其更加符合本国要求。新个人所得税是在万众呼吁下产生的，符合公众的期待，但后续的调整仍然是一个漫长而复杂的过程。

关键词：个人所得税；税制；存在的问题；完善建议

Abstract：In the context of the reform in 2018, the personal income tax system change is unprecedented, synthesis and classification of mixed tax system has been a big step, and the implementation of the special additional deduction is pleasantly surprised, is not only a good response to the requests of the central policies prevailing worldwide about tax cuts, also consider the actual burden taxpayers' daily life, make the tax collection and management more humane. It can be regarded as an excellent answer given by tax authorities on the supply side of the tax system in the implementation of supply-side structural reform.

There is no good or bad system, the constant change of the system is also a process to adapt to The Times. Throughout the development of individual income tax in the world, it can be seen that individual income tax system is constantly changing in various countries. Each country adjusts individual income tax according to its own development characteristics and tax system design requirements to make it more in line with its own requirements. The new personal income tax was issued under the general appeal, in line with public expectations, but the subsequent adjustment is still a long and complicated process.

目录

一、个人所得税征管改革分析4

(一)征管工具升级4

(二）征管主体变更5

(三）征管对象明确5

1、明确居民身份的定义和判定标准5

(四）征管方式优化7

二、个人所得税征管的现实困境9

(一)征管工具较为封闭9

(二）征管主体问题多样11

(三）征管对象不够合理1、税收公平体现不够12

(四）征管方式存在漏洞15

三、个人所得税征管优化建议17

(一)加速征管工具升级17

(二）强化征管主体建设20

(三）加强征管对象管理20

(四）加快征管方式转变22

结语24

参考文献25