个人所得税法执行至今,“适应形势,及时修改”的呼声已越来越高,各阶层分别站在自己的角度提出了各种修改的理由和修改的建议。那么,作为处在征收一线的广大税务干部又是怎么想的呢?调查显示,他们有以下几个愿望:一、合法、合情、合理。即新的个人所得税法首先要体现一般的立法原则,具备法律的应有特点,如强制性、代表国家意志等,同时也要合乎情理,以取民意,以服民心,从而为规范征纳双方的行为提供良好基础。现行个人所得税法中有十一个税目,涉及面最广的是工资、薪金税目,它和工薪族中的每一个人都具有非常密切的关系。按照目前的征管要求,支付工薪收入的一切单位都是个人所得税的扣缴义务人,个人所得税的扣缴义务人必须在法律规定的时间内依法向当地地税机关报送《个人收入明细表》,代表支付对象申报收入情况,并代扣代缴个人所得税;无论收入人是否达到起征点,都必须依法申报。由此,它便成为广大纳税人 Since the implementation of the personal income tax law, the voice of “adapting to the situation and revising it in time” has become louder and louder than ever before. All walks of life have put forward various reasons and suggestions for revisions based on their respective perspectives. So, as in the collection of the vast majority of tax cadre what is the case? The survey shows that they have the following wishes: First, the legitimate, affectionate and reasonable. In other words, the new personal income tax law should first of all reflect the general principle of legislation, possess the characteristics of law, such as compulsory, represent the will of the state, and so on, and at the same time be reasonable to take public opinion and serve the people, so as to regulate both parties Provide a good basis for the behavior. The current personal income tax law eleven tax items, the most widely involved is the wage and salary tax items, it and everyone in the wage earners have a very close relationship. According to the current collection and management requirements, all units that pay wage income are withholding agents for personal income tax. Individual withholding agents for personal income tax must, within the time stipulated by law, submit to the local local tax authorities according to law a list of personal income, On behalf of the payees, declare the income and withhold and pay personal income tax; regardless of whether the income people have reached the threshold, they must declare according to law. As a result, it will become the majority of taxpayers