关于个人所得税流失问题的思考VIP专享VIP免费

关于个人所得税流失问题的思考摘要个人所得税的两大基本职能是聚集财政收入以及调整居民的收入分配，经过两个多世纪的改革，已经变成了每一个国家财政收入的重要组成部分。我国的个人所得税起步较晚，直到上世纪八十年代改革开放之后，才正式征收个人所得税，而随着我国生产力水平的提升，居民的生活质量和收入水平越来越高，个人所得税在财政收入所占的比重也越来越大，个人所得税的流失问题越发严重。个人所得税的流失不仅影响了财政职能的发挥，也制约着我国依法治国政策的完善，因此对个人所得税的改革在现阶段显得尤为重要本文将着重分析个人所得税的流失原因及对策。流失原因主要有隐瞒收入减少缴纳个人所得税；利用制度漏洞减少缴纳个人所得税；不合理的费用扣除等。在寻找对策时将借鉴国际上一些治理经验，结合我国现状和相应的流失原因提出合理建议，遏制个人所得税的流失，促进社会公平。关键词：个人所得税流失问题对策-I-AbstractThetwobasicfunctionsofpersonalincometaxaretocollectfiscalrevenueandadjusttheincomedistributionofresidents.Aftermorethantwocenturiesofreform，ithasbecomeanimportantcomponentofeverycountry'sfiscalrevenue.Theindividualincometaxofourcountrystartedlate，untilafterthereformandopeninguppolicyin80s，Chinaformallylevypersonalincometax，andwiththelevelofChina’productivity，thequalityoflifeofresidentsincomeandlivingstandardisgettingbetterandbetter，theshareofpersonalincometaxintheproportionoffiscalrevenueisalsogrowing，thelossofpersonalincometaxthemoreserious.Thelossofpersonalincometaxnotonlyaffectsthedevelopmentoffiscalfunction，butalsorestrictstheperfectionofourcountry'spolicyofadministeringthecountryaccordingtolaw.Therefore，thereformofpersonalincometaxisparticularlyimportantatthisstage.Thisarticlewillfocusontheanalysisofpersonalincometaxlossreasonsandcountermeasures.Themainreasonsforthelossincludeconcealmentofincome，reductionofpersonalincometax，reductionofpersonalincometaxbyusingloopholesinthesystem，unreasonableexpensesdeductionandsoon.Inthesearchforcountermeasures，wewilldrawonsomeoftheinternationalexperienceingovernance，combinedwithChina'scurrentsituationandthereasonsforthelossofrationalrecommendationstocurbthelossofpersonalincometax，andpromotesocialequity.Keywords:individualincometax,taxlosing,problem,countermeasure-II-目录摘要............................................................................................................IAbstract...................................................................................................II目录.........................................................................................................III前言...........................................................................................................11个人所得税流失概述...........................................................................11.1个人所得税的作用......................................................................11.2个人所得税流失的界定..............................................................22个人所得税征收现状...........................................................................32.1个人所得税征收情况..................................................................32.2个人所得税流失现状..................................................................43我国个人所得税流失的主要原因.......................................................63.1隐瞒收入导致个人所得税流失..................................................63.2课税范围偏窄且税率结构复杂.....................