高收入者个人所得税国外征管经验及对我国的启示  

Foreign Experience of Collecting and Managing Individual Income Tax of High-income People and Its Enlightenment to China

作　　者：顾兵[1] 孙硕 Gu Bing Sun Shuo(School of Economics and Management, Northeast Electric Power University ,Jilin 132012 ,China)

机构地区：[1]东北电力大学经济管理学院,吉林吉林132012

出　　处：《税务与经济》2017年第6期90-94,共5页Taxation and Economy

摘　　要：高收入者税收流失现象已经成为社会普遍关注的问题。由于个税制度设计仍有不完善之处,个税在征收源泉扣税的工资所得税时展现了良好的效果,但征收收入来源较广的高收入群体所得税时并不十分奏效。发达国家建立了先进的个税征管体系,在税制设计上更加注重直接税制度建设,在监管层面上充分掌握自然人的应纳税收入,实行有效的征收管理策略,从而保证了个税的应收尽收。借鉴国外高收入者个人所得税的征管经验,可为我国今后的个税征管改革提供方向性指引。应从健全社会信用体系、提升税源监控能力、建立收入信息系统、构建综合计征体系等方面提高我国的个税征管水平。Tax revenue loss of high-income people has become a common concern in the society. Although indi- vidual income tax plays a positive role in collecting tax at source, it is not very effective to collect tax from high- income people due to the imperfect tax system design. An advanced tax collection and management system has been established in developed countries. In this system, the direct tax system is emphasized in the tax system de- sign. The taxable income of natural persons is fully grasped at the regulatory level in order to achieve effective tax collection and management. Therefore, the collection of individual income tax could be guaranteed. Foreign ex- perience of collecting and managing individual income tax of high-income people could provide a directional guid- ance for the further tax collection and management in China. It is important to improve the collection and man- agement of individual income tax in terms of perfecting the social credit system, improving the tax source monito- ring, establishing the income information system and constructing the comprehensive levy system in China.

关 键 词：个人所得税 高收入者 征管 国外经验 

分 类 号：F810.42[经济管理—财政学]