个人所得税征收模式实施条件的比较分析  

A Comparative Analysis on the Implementation Conditions of the Collection Modes of Personal Income Tax

作　　者：张晓雯[1] 樊丽明[1] 

机构地区：[1]山东大学

出　　处：《税务研究》2011年第9期38-40,共3页

摘　　要：本文结合个人所得税不同征收模式实施条件和我国征纳实际,探讨现实条件与不同征收模式的匹配状态,认为综合和分类相结合的征收模式是符合我国现实的选择。应不断完善甚或创造征管条件,进行渐进式改革,逐步扩大综合征收范围,实现个人所得税模式转变的平稳过渡。This paper discusses the matching of various collection modes with the actual conditions based on the implementation conditions of the different collection modes for personal income tax and the actual situations of the tax collection in China. The paper thinks that the combination of the comprehensive collection modes with the classified collection ones is a desirable choice consistent with the actual situations in China. The paper suggests that more efforts should be made to further improve the tax collection and administration and gradual reform should be made to expand the scope of comprehensive collection to guarantee a smooth transition of the personal income tax collection modes.

关 键 词：个人所得税 征收模式 实施条件 

分 类 号：F812.42[经济管理—财政学]