加强个人所得税征管的几点思考  

Thinking on enhancing the levy and administer of the personal income tax

作　　者：胡克刚[1] 

机构地区：[1]西安财经学院财经系,陕西西安710061

出　　处：《延安大学学报（社会科学版）》2002年第3期71-73,共3页Journal of Yan'an University (Social Sciences Edition)

摘　　要：随着经济转型和人民收入水平的逐步提高 ,个人所得税即将成为我国最有发展前途的税种。尽管实际纳税额逐年大幅增加 ,但是个人所得税的偷漏现象仍比较严重 ,而且高收入阶层缴纳的税款占实际纳税额的比例低、工薪阶层成为个人所得税的主要纳税人 。With the gradually increasing of personal income along with the economic transformation, the personal income tax will soon become the most prospective tax. Despite the sum of the tax increasing year by year significantly, but tax dues that comparison that stealing to leak the phenomenon of personal income tax is still serious, and the high income stratum pay low tax, the labor stratum become the main taxpayer of the personal income tax,and this is the fact. This article tries to bring up the own viewpoint on the enhancing the levy and administer of the personal income tax.

关 键 词：纳税义务 纳税权利 诚信纳税 税制 个人收支透明化 

分 类 号：F810.424[经济管理—财政学]