我国当前个人所得税征收中存在的问题与对策

一、摘要·····························3

二、关键词····························3

三、个人所得税概述·······················4

3.1个人所得税的含义·························4

3.2个人所得税的功能······················4

3.3 我国个人所得税税现状···················4

四、目前我国个人所得税的征管方式··············5

4.1 代扣代缴··························5

4.2 自行申报··························6

五、个人所得税中存在的问题 ··················6

5.1税制模式不合理·······················6

5.2个人应税所得来源隐蔽，难以准确核实············6

5.3个人所得税征管存在不足···················6

5.4征管信息化程度不高·····················7

5.5征管中存在漏洞·······················7

六、个人所得税征管问题的对策·················8

6.1规范征管手段，加强征管力量················8

6.2大数据时代下数据分析····················8

6.3 提升征税主体执法素质，增强纳税主体的纳税意 识·································8

6.4 完善个人所得税征纳格局·········· ·········8

6.5 结合纳税编码制的建立，税务机关应建立和完善个人的社会信誉约束机制···························8

6.6 进一步加强个人所得税征管的对策··············8

七、参考文献···························10

内 容 摘 要

税收法制建设相对滞后，税收征管工作的创新力度不大等诸多原因，使现行个人所得税税收征管已经远远落后于经济的发展和社会主义市场经济体制的要求，并严重制约着税收职能作用的发挥和税收的发展。为适应社会主义市场经济体制的要求，不断完善个人所得税征管体制，建立科学合理的个人所得税征管制度，是新世纪我国经济发展的重要课题。本文主要阐述了我国个人所得税在税收征管中存在的税收征管难度大，征收成本高，征管手段落后，税收流失严重等问题,分析了影响个人所得税征管的主要原因,提出了树立科学的发展观和税收观，建立合理的税制模式，加强税收法制建设等建议。

【关键词】个人所得税；税收征管； 税制模式；综合所得税