本文選題：自然人 + 稅收征管��； 參考：《稅務(wù)研究》2017年10期

【摘要】：當(dāng)前,我國自然人所涉人數(shù)眾多、流動(dòng)性強(qiáng)、跨地域廣,收入形式復(fù)雜多樣、來源多元化且隱蔽,稅法知識(shí)欠缺及稅法遵從意識(shí)薄弱。在當(dāng)前居民收入不斷提高、權(quán)利意識(shí)不斷增強(qiáng),但自然人稅收管理手段不足、征管水平不高,特別是對(duì)高收入者稅收管控能力不強(qiáng)的現(xiàn)實(shí)情況下,自然人稅收管理體系建設(shè)亟待加快步伐。本文在分析當(dāng)前自然人稅收征管中存在的主要問題的基礎(chǔ)上,認(rèn)為自然人稅收征管應(yīng)從目標(biāo)導(dǎo)向入手、從重點(diǎn)人群開始,結(jié)合自然人及稅收征管的特點(diǎn),有的放矢、循序漸進(jìn)。
[Abstract]:At present, the number of natural persons involved in China is large, mobility is strong, cross-region is wide, income forms are complex and diverse, sources are diversified and hidden, and the knowledge of tax law and the consciousness of compliance with tax law are weak. In the current situation where residents' income and awareness of rights are constantly increasing, but the means of tax administration of natural persons are insufficient and the level of collection and management is not high, especially in the reality of the low tax control capacity of the high income earners, The construction of natural person tax management system needs to be quickened. Based on the analysis of the main problems existing in the tax collection and administration of natural persons at present, this paper holds that the tax collection and administration of natural persons should begin with the goal orientation, start from the key people, and combine the characteristics of natural persons and tax collection and administration, and aim at a gradual and gradual manner.
【作者單位】： 江蘇省無錫市江陰地方稅務(wù)局;
【分類號(hào)】：F812.42

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 史文軍;加強(qiáng)納稅評(píng)估涉稅信息的研究[J];山東稅務(wù)縱橫;2002年Z1期

2 譚榮華;蔡金榮;;涉稅信息流管理是核心——針對(duì)稅務(wù)大集中建設(shè)的探討和建議[J];每周電腦報(bào);2004年12期

3 張長(zhǎng)斌;;盱眙縣四舉措強(qiáng)化涉稅信息傳遞工作[J];農(nóng)村財(cái)政與財(cái)務(wù);2009年11期

4 唐一春;侯全利;;創(chuàng)新思維 利用涉稅信息為納稅人服務(wù)[J];遼寧行政學(xué)院學(xué)報(bào);2011年05期

5 劉超;;涉稅信息采集應(yīng)用機(jī)制分析及建議[J];天津經(jīng)濟(jì);2012年01期

6 楊春;寇曉波;;從“政府涉稅信息共享平臺(tái)”中的數(shù)字談起[J];中國稅務(wù);2013年06期

7 龐天舒;;關(guān)于完善涉稅信息共享機(jī)制的思考[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2013年10期

8 樊其國;;涉稅信息共享進(jìn)行時(shí)[J];首席財(cái)務(wù)官;2014年03期

9 鄧力平;王智p，

本文編號(hào)：2054876