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| 个税改革背景下的税收征管问题及对策 |
| Problems and Countermeasures of Tax Collection and Management under the Background of Personal Income Tax Reform |
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| DOI： |
| 中文关键词: 个人所得税；改革；税收征管 |
| 英文关键词: Personal income tax; tax collection and management; bright points; dilemma; countermeasures |
| 基金项目: |
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| 摘要点击次数: 3588 |
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| 中文摘要: |
| 2019年1月1日起全面施行的个人所得税新政，具有“调整专项扣除项目、提高个税起征点、改
变课税模式”等亮点，但税收征管面临“征管工具较为封闭、信用体系建设滞后，纳税人自主申报纳税意
识欠缺,税务稽查缺位，税源隐蔽、监控难度大”等困境。相关部门可从“利用大数据信息平台、建立自
然人信用评价体系，实行双向申报制度、提高纳税服务水平，完善税务稽查工作，加强征管对象管理”等
方面解除税收征管困境。 |
| 英文摘要: |
| The new personal income tax policy, which has been fully implemented since January 1, 2019, has such bright points as “adjusting special deduct ion items , raising the threshold of personal tax collection and changing the mode of taxation”, but there exist difficulties in tax collection and management, like “relatively closed collection and management tools, backwardness in the construction of the credit system,taxpayers’ lack of consciousness of self-declaration and tax payment, no tax inspection, hidden tax sources and difficulty in monitoring taxation”. The relevant departments may deal with the dilemma of tax collection and management by taking the following measures: using the big data information platform， establishing a credit evaluation system for natural persons，implementing a two-way declaration system， improving tax payment service, perfecting tax inspection, and strengthening the tax collection and management work related to taxpayers” . |
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