个人所得税征管改革的设想王磊，曲放我国个人所得税目前最主要的征收方式是支付人代扣代缴税款，基本上没由纳税人进行纳税申报。对支付人的档案管理体系有些地方才刚刚开始建立，而对纳税义务人的档案管理则基本是空白，税务机关无法全面掌握支付人的支付个人收入情况，... Envisaged reform of personal income tax collection and management Wang Lei, Qu Fang The most important method of collecting personal income tax in our country at present is to pay tax withholding and payment by taxpayers. Taxpayers are basically not subject to tax returns. In some places, the file management system of the payer has just started to be established, but the archives management of the taxpayers is basically blank, and the tax authorities can not fully grasp the payment of personal income of the payers.