美国个人所得税征管制度的特点  

Some Characteristics of Individual Income Tax Administration in the USA

作　　者：汪昊[1] 许军[1] 

机构地区：[1]中国人民大学财政金融学院,北京100872

出　　处：《涉外税务》2007年第12期32-35,共4页International Taxation In China

摘　　要：本文以美国的个人所得税征管制度为研究对象,分析了其显著特点,并通过与美国的比较,分析了我国个人所得税征管的难点,即我国个人所得税征管的信息化程度比较低,无法全面准确地获取纳税人的信息并进行有效的监管。为提高我国个人所得税征管水平,文章提出了建立5个个人所得税信息管理系统的建议。This paper summarizes the characteristics of individual income tax administration in the USA and makes a comparison with current situations of China. It pinpoints that the main difficulty of individual income tax administration in China lies in insufficient and inaccurate information of taxpayers due to the poor level of nformation--based administration. It also proposes some suggestions on the enhancement of individual income tax administration by bu administration systems in ding five inf.ormation--based China.

关 键 词：个人所得税 征管制度 信息管理 

分 类 号：F817.12[经济管理—财政学]