论我国个人所得税的法治化征管

发布时间：2018-06-29 09:17

本文选题：个人所得税 + 税收征管　；参考：《税务研究》2017年03期

【摘要】：个人所得税的征管现代化建设是我国税收现代化的重要内容。本文认为,推进我国个人所得税的征管现代化建设,首先要树立法治化的征管理念并强化纳税主体的申报纳税意识,同时还要构建非劳动所得收入统一登记制度、个人所得税外部信息采集和交换机制、个人所得税稽查和清缴退税制度、个人合法收入信息保护制度等。
[Abstract]:The modernization construction of personal income tax collection and management is an important content of tax modernization in China. This paper holds that in order to promote the modernization of personal income tax collection and management in our country, we should first establish the concept of rule by law and strengthen the consciousness of declaring and paying taxes, and at the same time, construct a unified registration system of non-labor income. Personal income tax external information collection and exchange mechanism, individual income tax inspection and tax refund system, personal legal income information protection system.
【作者单位】：广东财经大学财政税务学院;审计署审计科研所;
【分类号】：D922.22;F812.42

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