我国个人所得税流失的成因及对策研究.pdfVIP

我国个人所得税流失的成因及对策研究 摘要 在西方市场经济国家，因个人所得税的主体税种地位及其与人民利益直接相 关，个人所得税法的完善与否已被视为一国税制是否成熟的重要标尺之一。在我国， 随着改革开放的实施与深入，个人所得税的税收收入亦随我国经济运行质量、人民 收入水平的提高而有较大幅度的增长，在全国相当多的省、市，个人所得税已成为 仅次于营业税的第二大地方税种，成为地方财政的重要支柱之一。但是，由于社会 经济环境变化与税制建设滞后、税收征管乏力等诸多因素的影响，我国个人所得税 应有的调节分配、组织收入的功能仍然远未得到充分的发挥，个人所得税的偷漏现 象相当普遍、严重，个人所得税占税收总额比重过低、个人所得税征管制度不健全、 税收调节贫富差距的作用在缩小等弊端客观存在。个税流失严重不仅使财政收入损 失巨大，而且还加剧了个人收入分配不公的状况。因此，本文从纳税意识、税制结 构、税收征管、纳税申报、纳税环境等方面理论分析税收流失产生的原因，最后针 对我国税收流失的现状和原因，提出治理税收流失是全方位、全社会的而不是局部 的，需要从法制、征管、税制、体制、监督和宣传等方面多视角地系统研究税收流 失的治理对策。 关键词：个人所得税，税收流失，严重影响，完善体制 I 我国个人所得税流失的成因及对策研究 Abstract In the Western market economies, the main due to personal income tax and tax status and interests of the people directly related to the improvement of law on personal income tax has been whether or not the system is regarded as a mature one of the important benchmark. However, due to changes in economic conditions and system construction is lagging behind, weak tax collection and management of many factors, including the impact of Chinas personal income tax should regulate distribution, and the function of the Organization revenue still far from being fully exploited, the individual income tax-related phenomena are quite common , serious, personal income tax accounted for low proportion of the total tax revenue, personal income tax collection and management systems, and tax regulation gap between rich and poor narrowed in the role of such defects exist objectively. Serious loss of tax revenue not only to suffer enormous losses, but also exacerbated the personal situation of unfair income distribution. Therefore, this paper tax awarenes