个人所得税综合所得年度汇算:推进税收治理现代化的中国实践  

Annual Individual Income Tax Settlement of Comprehensive Income:A Case of China’s Practice of Modernizing Tax Governance

作　　者：马珺[1] Jun Ma

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《国际税收》2021年第7期3-8,共6页International Taxation In China

摘　　要：2020年首次个人所得税综合所得年度汇算顺利实施,是新时期我国税收征管现代化进程的重大成就,不仅对个人所得税改革成功实施起到重要支撑和保障作用,同时也彰显了中国税收治理能力的提升。本文总结了中国实施个人所得税年度汇算的成功经验和重大意义,基于"十四五"时期个人所得税改革及年度汇算面临的挑战,提出应以服务纳税人缴费人为中心,深入推进税收大数据的建设和应用,构建自然人税费服务与监管体系,持续改进个人所得税年度汇算办法的工作思路。The smooth implementation of the first annual individual income tax settlement of comprehensive income in 2020 is a major achievement in the modernization process of tax collection and management in China in the new era.It not only plays an important role in supporting and guaranteeing the successful implementation of individual income tax reform,but also highlights the improvement of China’s tax governance capacity.This paper summarizes the successful experience and significance of China’s annual individual income tax settlement.Based on the individual income tax reform during the"14 th FiveYear Plan"period and the challenges faced by annual settlement,the paper puts forward relevant suggestions,including focusing on the service provided to taxpayers,further promoting the construction and application of tax-related big data,establishing the tax service and supervision system of individuals,and continuously improving the working ideas of annual individual income tax settlement.

关 键 词：个人所得税 年度汇算 综合与分类相结合课税 税收治理现代化 

分 类 号：F812.42[经济管理—财政学]