论文部分内容阅读
个人所得税课征模式的转换是否可行,很大程度上受制于税收征管水平的高低。自1994年分税制改革以来,个人所得税的征管水平不断提高,但总体看个人涉税信息尚不完备,部门间也未实现信息共享。个人所得税模式转换需将税制完善与实际征管水平实现有效衔接。本文在归纳不同课征模式对征管机制要求的基础上,提出了近期和中长期改革建议。
The conversion of personal income tax levy model is feasible, to a large extent subject to the level of tax collection and management. Since the tax-sharing reform in 1994, the level of collection and administration of personal income tax has been continuously raised. However, overall personal tax-related information is not yet complete and departments have not yet achieved information sharing. The conversion of personal income tax model needs to make the tax system perfect and the actual collection and management level to achieve effective convergence. On the basis of summing up the requirements of the collection system of different levy models, this paper puts forward the proposals for the reform in the short to medium term.