题目：我国个人所得税征管存在的问题及对策研究摘要在我国经济的快速发展下，以及我国公民收入水平的提高，个人所得税已成为重要的税收种别。同时，因为个人所得税范围广泛，贴近个人利益，所以被普遍认为是具有调节个人所得分配的职能。近年来，个人所得税工资、薪金免征额经历了三次调整，从原来的800元改为3500元，这大大有助于发挥所得税功能。在个人所得税征管方面，我国实行代扣代缴和自行申报相结合的征收方式，其为征收个人所得税奠定了良好的基础，但现行的个人所得税收入管理制度难以实现规定，导致个人所得税征收是不公平的，其作用也被制约，这与我国目前的经济发展状况和收入分配布局不适应。所以，完善所得税征管制度具有重大的意义。本文主要是对个人所得税征管中存在的问题进行总结，并提出可行性的建议参考国内外在征收制度、模式以及纳税人行为的三方面研究文献，结合信息不对称、税收遵从度以及纳税服务三个方面的概念及理论对个人所得税的征管进行深入的了解以及探讨。从税收征管制度的角度，发现征管问题所在，并对其改革提出建议；从征收管理的角度进行分析，可以更有好地创建高效率、超科学、便执行的个人所得税征管模式，在此之上更进一步地完善征管模式。本文的观点是我国应该完善现行的个人所得税税制，不能一成不变，要随着社会经济的发展而做出相适应的调整；建立并实施健全的个人所得税缴纳体系；完善税务部门以及其他相关部门的服务体系；对个人所得税税法加大宣传力度，让我国公民对税法制度都有深刻的认识。所以，本文主要是针对个人所得税税制存在的问题而提出完善建议，对个税征管措施提出可行性对策。关键词：个人所得税；征管问题；税收制度；对策ABSTRACTIntherapiddevelopmentofoureconomy,andtheimprovementoftheincomelevelofourcitizens,theincometaxhasbecomeanimportanttaxfarmer.Atthesametime,becauseofthewidespreadpersonalincometax,itiswidelyregardedasafunctionofregulatingindividualincomedistribution.Inrecentyears,thepersonalincometaxwageandthesalaryexemptionhavebeenadjustedforthreetimes,fromtheoriginal800yuanto3,500yuan,whichwillgreatlyhelptheincometaxfunction.Intermsofpersonalincometaxcollectionandadministration,ourcountryimplementsthewithholdingandself-declarationofcombiningthecollectionway,itsforimposingindividualincometaxhaslaidagoodfoundation,butthecurrentpersonalincometaxrevenuemanagementsystemisdifficulttoimplementrules,leadtotheindividualincometaxcollectionisnotfair,itsactionisrestricted,thisandourcountry'scurrenteconomicdevelopmentandincomedistributionlayoutdoesnotadapt.Therefore,itisofgreatsignificancetoimprovethesystemofincometaxadministration.Thispaperistosummarizetheproblemsexistinginthepersonalincometaxcollectionandadministration,andputsforwardsomefeasibilitySuggestionsandreferenceathomeandabroadinthesystem,mode,andthethreeaspectsoftaxpayers'behaviorresearchliterature,combinedwithasymmetricinformation,taxcomplianceandtaxservicesthreeaspectstheconceptandtheoryofindividualincometaxcollectionandadministrationofin-depthunderstandinganddiscussion.Fromthepointofviewofthetaxcollectionsystem,theproblemoftheadministrationisfound,andtheSuggestionsforitsreformareputforward.Analysisfromamanagementpointofview,cancreatehighefficiency,bettermorethanscience,itperformsthepersonalincometaxcollectionandmanagementmode,ontopofthisfurtherperfectthecollectionandmanagementmode.Thethesisisthatourcountryshouldimprovethecurrenttaxationsystemofindividualincometax,whichshouldbeadjustedtothedevelopmentofthesocialeconomy.Toestablishandimplementasoundindividualincometaxpaymentsystem;Improvingtheservicesystemofthetaxdepartmentandotherrelevantdepartments;Wewillincreasethepublicity...
