完善我国个人所得税税款追缴制度路径探究  

A Probe into the Ways of Perfecting the Tax Recovery System of Individual Income Tax in China

作　　者：李为人[1] 王明世[2] Li Weiren;Wang Mingshi

机构地区：[1]中国社会科学院大学商学院 [2]国家税务总局税务干部学院

出　　处：《中国社会科学院研究生院学报》2021年第6期85-92,共8页Journal of Graduate School of Chinese Academy of Social Sciences

摘　　要：完善个人所得税税款追缴制度是我国继续推进个人所得税改革的重要内容。我国当前的税款追缴制度基于企业纳税人设计,对自然人纳税人而言有一定的滞后性,导致个人所得税税款追缴面临诸多困境:自然人跨区域税款追缴机制不完善;税收优先权操作难度大;对自然人难以实施税收保全和强制执行措施;税款追缴的期限难以认定。在借鉴国外个人所得税税款追缴经验的基础上,本文提出完善我国个人所得税税款追缴制度路径的构想:建立自然人税款跨区域协同追缴机制;在立法层面细化税收优先权;完善自然人税收保全和强制执行措施;分类完善税款的追缴期限;引入柔性管理促进纳税遵从;充实税款追缴的权限;完善税款扣缴责任制度,推进个人欠税豁免制度,完善自然人纳税信用制度。Improving the individual income tax recovery system is an important part of China’s efforts to continue the reform of individual income tax. China’s current tax recovery system was originally designed for corporate taxpayers, which has a certain lag for natural person taxpayers, resulting in many difficulties for individual income tax recovery: The cross-regional tax recovery mechanism for natural persons is not perfect;The operation of tax priority is difficult;It is difficult for natural persons to implement tax preservation and enforcement;It is difficult to determine the time limit for tax recovery. Based on the experience of foreign individual income tax collection, this paper puts forward the path of perfecting China’s individual income tax collection system: establishing a cross-regional cooperative collection mechanism for natural person tax;detailing tax priorities at the legislative level;improving tax preservation and enforcement measures for natural persons;improving the recovery period of taxes by classification;introducing flexible management to promote tax compliance;enriching the authority of tax recovery;improving the tax withholding responsibility system, promoting the exemption system for individual tax arrears and improving the tax credit system for natural persons.

关 键 词：个人所得税 税款追缴 税收遵从 税收征管 

分 类 号：F812.42[经济管理—财政学]