个人所得税改为综合分类所得税后的申报管理模式分析  

The Mode of Individual Income Tax Declaration Management after It Was Changed as the Comprehensive Classified Individual Income Tax

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作  者:雷静 曹崇延[2] 

机构地区:[1]华侨大学财务处,福建厦门361021 [2]中国科学技术大学工商管理学院,安徽合肥230022

出  处:《沈阳农业大学学报(社会科学版)》2017年第4期415-419,共5页Journal of Shenyang Agricultural University(Social Sciences Edition)

摘  要:中国个人所得税虽已明确向综合分类所得税改革,但对于改革后的个人所得税申报和征收管理模式尚未明确。本研究借鉴英国、美国和德国的个人所得税征收管理中的税号制度,尤其是德国的税卡制度,从税源监控的角度提出综合分类所得税制下单位和个人具体的个人所得税申报和税务机关管理模式,从理论上论证该模式能够在全国进行有效的税源监控。具体根据现行收入类别划分为综合所得和分类所得,建立税号税卡制度,提出个人和家庭联合申报的具体模式;本研究认为综合分类所得税应将个人所得税的征收管理权限统一划归国家税务局,这样更有利于突破行政区域以建立全国范围内的税源监控和税收管理体系,并且这种征管模式更能促进个人所得税如实申报,减少税源流失。It's decided that China's personal income tax reform is aimed at the comprehensive classified income tax, but the mode of individual income tax declaration and levy has been undecided following the reform. Based on the tax ID system adopted in America's, Britain's and Germany's individual income taxation, especially Germany's tax card system, and from the perspective of tax source monitoring, this paper puts forward the specific management mode of the individual income tax declaration of taxable units and individuals and the tax authorities in the comprehensive classified income tax system, proving theoretically that this mode can be effectively applied in tax source monitoring countrywide. In this mode, the individual income tax would be classified under two categories according to the current income category: comprehensive income and classified income, the systems of tax ID and tax card would be established, and taxpayers would be required to choose a concrete declaration mode, either personal declaration or family joint declaration. This paper holds the idea that in the comprehensive classified income tax system all jurisdictions of individual income tax collection should be uniformly devolved to the state administration of taxation, which would make more for breaking through the fetters of the administrative region to establish the tax source monitoring and taxation management system countrywide and contribute more to the honest declaration of individual income tax and the reduction of the loss of tax sources.

关 键 词:税号制度 综合分类所得税 个人所得税申报 税收监管 

分 类 号:F810.42[经济管理—财政学]

 

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