税务管理专业 加强个人所得税纳税信用建设的思考

加强个人所得税纳税信用建设的思考摘 要本文主要研究国内个人所得税纳税信用现状及存在问题，多角度分析纳税失信主要原因：个体因素及政策因素。借鉴对比美国关于纳税信用建设的政策措施以及社会机构设置，思考对于国内个人所得税纳税信用建设可借鉴学习之处并提出个人对于个人所得税纳税信用建设改革的看法及建议。关键词：个税信用；信用建设On strengthening the construction of personal income tax creditAbstractThis study focuses on the situation of China's personal income tax credit and related issues involved, and analyzes the reasons for the failure of tax credits from various aspects: personal factors and policy factors. On the basis of comparing the policy measures and social systems of the US tax credit construction, this article considers what can be learned from the construction of domestic personal income tax credits, and proposes personal understanding and development proposals for the reform of tax credits.Key words: Personal income tax credit；Credit construction目 录摘 要....................................................Iabstract.................................................II一、引 言.................................................1（一） 研究意义及目的..................................1（二） 文献综述........................................1二、我国个人所得税纳税信用发展历程........................1（一）当前发展进度.....................................2（二）个税纳税现状分析.................................2三、个税信用体系缺失原因..................................3（一）个体因素.........................................3（二）政策因素.........................................41.取信渠道....................................................42.内部疏漏....................................................5四、美国个人所得税纳税信用体系建设经验借鉴................5（一）政府社会安全号 SSN................................5（二）美国国内收入局（IRS）............................6...