论文部分内容阅读
征收个人所得税,是增加财政收入、调节个人之间收入差距的重要手段。但由于多方面的原因,个人所得税偷税、逃税现象十分严重,据权威部门披露,全国的起征量不足百分之六十。其间的问题根深蒂固。一、个人所得税的征收管理面临两大难题1、征收难度大。个人应税所得额零星分散隐蔽,且直接涉及公民个人利益,客观上已给征收工作增
The collection of personal income tax is an important means of increasing financial revenue and adjusting the income gap between individuals. However, due to various reasons, the tax evasion and tax evasion on personal income tax are very serious. According to the disclosure by authoritative departments, the threshold for tax evasion in the whole country is less than 60%. The problems are deep-rooted. First, the collection of personal income tax management faces two major problems 1, the collection of difficult. Personal taxable income sporadic scattered hidden, and directly related to the personal interests of citizens, the objective has been to levy a job increase