高收入者个人所得税国外征管经验及对我国的启示

发布时间：2018-03-11 04:10

本文选题：个人所得税　切入点：高收入者　出处：《税务与经济》2017年06期 　论文类型：期刊论文

【摘要】：高收入者税收流失现象已经成为社会普遍关注的问题。由于个税制度设计仍有不完善之处,个税在征收源泉扣税的工资所得税时展现了良好的效果,但征收收入来源较广的高收入群体所得税时并不十分奏效。发达国家建立了先进的个税征管体系,在税制设计上更加注重直接税制度建设,在监管层面上充分掌握自然人的应纳税收入,实行有效的征收管理策略,从而保证了个税的应收尽收。借鉴国外高收入者个人所得税的征管经验,可为我国今后的个税征管改革提供方向性指引。应从健全社会信用体系、提升税源监控能力、建立收入信息系统、构建综合计征体系等方面提高我国的个税征管水平。
[Abstract]:The phenomenon of high income tax loss has become a common concern in the society. Because the design of personal income tax system is still imperfect, personal income tax has shown good results in the collection of income tax withheld from the source. However, the collection of income tax by high-income groups with a wide range of income sources is not very effective. Developed countries have established an advanced personal tax collection and management system, and have paid more attention to the construction of direct tax systems in the design of their tax systems. In the aspect of supervision, the taxable income of natural person is fully grasped, and the effective levying and management strategy is carried out, which ensures the collection of personal income tax, so as to draw lessons from the experience of personal income tax collection and management of high income earners in foreign countries. It should improve the level of personal tax collection and management in China from the aspects of perfecting the social credit system, improving the ability of tax source monitoring, establishing the income information system and constructing the comprehensive tax collection system.
【作者单位】：东北电力大学经济管理学院;
【分类号】：F812.42

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