【作者】 李雪；

【导师】 郭蕊；

【作者基本信息】 沈阳师范大学 ， 公共管理（专业学位）， 2021， 硕士

【摘要】 个人所得税是以个人取得的各项应税所得为征收对象的一种直接税,它不仅是国家财政收入的重要税种,也是调节社会收入分配的工具,对保障和改善民生、实现社会公平正义具有重要意义。科学的财税体制是促进经济发展和社会公平的制度保障。党的十九大报告提出了深化税制改革的决策部署,作为重点改革税种之一的个人所得税改革也正式开启,真正向实行综合和分类相结合的个人所得税制迈出了关键一步。然而,方向的明确并不意味着道路的通畅,两年多来,虽然个人所得税改革已经取得阶段性进展,但通过新的征管实践,不难发现,除了科学合理地确定个人所得税的模式选择及税制设计之外,基层税务部门还必须努力构建与之相适应的个人所得税征管体制机制,才能使改革不断成熟稳定,发挥应有效用。本文以新修订的《中华人民共和国个人所得税法》正式实施为背景,站在基层税务部门的视角下,以D县为研究对象,采用文献研究法、问卷调查法,结合税收公平理论和税收遵从理论,对税务机关个人所得税征收管理现状和存在的问题进行研究,深入分析问题产生的原因,进而从强化征管人力资源配备、建立优质高效征管体系、加大信息管税力度、健全内外监控体系四个方面就如何改进当地个人所得税的征收管理提出对策建议,希望可以为D县税务系统今后的个人所得税征管实践工作提供一定的参考,真正使新一轮个人所得税改革在该地区更好地发挥应有的作用,实现促进社会公平、缓解区域贫富差距、推动社会和谐发展的目的。更多还原

【Abstract】 Individual income tax is a type of direct tax which is collected for taxable income of individual obtains,it is not only an important tax of national financial revenue,but also a tool to adjust social income distribution.And it is significant to ensure and improve people’s livelihood and to realize social equity and justice.Scientific financial and taxation system is the institutional guarantee to promote economic development and social equity.With the decisions and arrangements for deepening tax reform which is put forward in the report to the19 th National Congress of CPC,as one of the key tax reforms,the individual income tax reform has been officially launched,that is a key step for the implementation of the individual income tax system which combines synthesis and classification.However,clarity of direction does not mean the road is unblocked.Over the past year,although individual income tax reform has made phased progress,through the new practices of collection and administration,we can easily find that except for selecting collection mode of individual income tax and designing tax system in the scientific and reasonable way,the basic tax department must construct scientific individual income tax.Only in this way,the reform can be mature and stable,and it can play its full functions.Under the background of the implementation of the newly revised individual income tax law of the People’s Republic of China,in the view of basic tax departments,this paper takes D county as the research object,adopts the literature research and questionnaire surveys,combines with the fair tax theory and tax compliance theory,researches on the current status and problems of that tax authorities have to face when undertaking the daily work,deeply analyzes the main reasons for the problems,and puts forwarded countermeasures on how to improve the local individual income tax collection and management from four aspects:enhancing human resource of tax collection and management,building efficient system of tax collection and administration,stepping up efforts of tax information management and establishing the internal and external control-system.It is expected to provide some reference value for the individual income tax collection and administration in D county tax authorities in the future.Further more,it is expected to have a positive effect on the new round of individual income tax reform,and to promote social equity,to alleviate the regional gap between the rich and the poor,to accelerate the harmonious development of society.更多还原