【作者】 刘青青；

【导师】 钟佳萍；

【作者基本信息】 贵州大学 ， 法律， 2009， 硕士

【摘要】 回顾我国个人所得税法律法规的诞生、合并、制订和实施过程,征收个人所得税对于调节个人收入差别,抑制社会分配不公,增加财政收入等多个方面均起到了积极的作用。在当时的宏观经济环境下,这一税制的运行是比较成功的。但是,就当前《中华人民共和国个人所得税法》实施来看,在实际的征管工作中,仍有许多弊端。笔者在对贵州省安顺市地方税务局个人所得税法实施情况进行调查分析后,发现该市个人所得税结构发生了较大变化,由过去的工资薪金所得、个体工商户生产经营所得占主体,逐步转为工资薪金所得、利息、股息、红利所得、个体工商户生产经营所得占主要份额。针对贵州省安顺市个人所得税法实施中的这些情况,笔者也分析了在个人所得税具体实施情况的税收征管中存在的问题,主要由个人所得税源难以监控、稽查管理效率不高、依法纳税意识淡薄、个人所得税征管制度不健全几个方面构成。在对这些问题产生的原因进行详细的分析比较后发现构成这些问题的主要原因有个人所得税税源监控机制未完成；税务检查与税务稽查不到位；个人所得税法的宣传缺乏广泛性和针对性；个人所得税制不够健全和完善。在总结了贵州省安顺市个人所得税法实施过程中的问题及其产生的主要原因后,笔者根据贵州省安顺市个人所得税法的实施现状给出相应的建议,即强化自行申报；加强征管基础建设；强化税务稽查工作；加大税法宣传力度等。希望通过笔者对贵州省安顺市个人所得税法的实施现状的探析,能起到对于构建贵州省安顺市个人所得税法实施的工作机制,以期达到规范贵州省安顺市个人所得税法实施的工作机制,保障贵州省安顺市个人所得税法顺利实施的目的。更多还原

【Abstract】 Review the birth, the merge, the making and the implementation process of personal income tax laws and regulations in our country, levying the personal income tax has really played a positive role in many aspects,such as adjusting the personal income difference, suppressing the unfair social distribution, increasing the financial revenue and so on. Under the macro economic environment then, this tax system’s movement is comparable a success.However, according to the implementation of "the Individual income Tax law", it still appeared many shortages in the actual collection work. After investigating the situation of personal income tax implementation in Anshun Tax bureau in Guizhou Province, the writer discovered that personal income tax structure has changed a lot. From the past wages salary obtained, the individual engaged in commerce production operation obtained which occupied the main body, transferred to the wage obtained, the interest, the dividend, the dividend obtained, the individual engaged in commerce production operation occupy the main share gradually. In view of the situation of personal income tax implementation in Anshun, the author has analyzed the main problems in collecting the personal income tax; these include the hard monitoring of personal income tax source, the low quality of managerial effectiveness, the faint consciousness of pay taxes legally, and the unsound personal income tax collection system.In comparable analyzing these problem which exists in the tax collection, they discovered it is mainly because it does not shape the personal income tax source monitoring mechanism; does not implement the tax search and the tax affairs examine; personal income tax’s propaganda lacks the universality and well targeted; also the individual income tax system is imperfect.After analyzing the present situation and the reason of individual income tax law implementation in Anshun in Guizhou province, the author lays out suggestions: namely, to strengthen voluntarily report, strengthen the collection infrastructure; strengthen the examine work of tax affairs, increase the tax revenue propaganda dynamics; takes practical and effective action to carry on the propaganda.更多还原