本文選題：個人所得稅　切入點：高收入者　出處：《稅務(wù)與經(jīng)濟》2017年06期 　論文類型：期刊論文

【摘要】：高收入者稅收流失現(xiàn)象已經(jīng)成為社會普遍關(guān)注的問題。由于個稅制度設(shè)計仍有不完善之處,個稅在征收源泉扣稅的工資所得稅時展現(xiàn)了良好的效果,但征收收入來源較廣的高收入群體所得稅時并不十分奏效。發(fā)達國家建立了先進的個稅征管體系,在稅制設(shè)計上更加注重直接稅制度建設(shè),在監(jiān)管層面上充分掌握自然人的應(yīng)納稅收入,實行有效的征收管理策略,從而保證了個稅的應(yīng)收盡收。借鑒國外高收入者個人所得稅的征管經(jīng)驗,可為我國今后的個稅征管改革提供方向性指引。應(yīng)從健全社會信用體系、提升稅源監(jiān)控能力、建立收入信息系統(tǒng)、構(gòu)建綜合計征體系等方面提高我國的個稅征管水平。
[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.
【作者單位】： 東北電力大學經(jīng)濟管理學院;
【分類號】：F812.42

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