摘 要

2018年我国第七次个人所得税法大修完成，随着改革的进行，个人所得税征管制度也暴露出一些问题，为了解决征管方面的新问题，完善我国个人所得税征管制度，本文运用文献研究法、比较借鉴法和总结归纳法等方法，从个税改革内容、征管新问题、国外征管制度三个方面进行论述，得出我国征管制度的完善建议。通过论述，总结出我国这次个税改革的内容主要包括综合所得税目改革、提高免征额，设立专项附加扣除、提高免征额，设立专项附加扣除和优化税率结构等。随之发现在个税改革背景下存在配套机制不够完善、预扣清缴制度复杂、自行申报难以到位和涉税服务水平不高等征管新问题。因而从纳税申报与纳税服务、纳税检查、税款追征及惩罚制度、信息管理四方面入手，对英国、美国、德国、澳大利亚、日本、荷兰六个国家进行了对比分析。最终结合我国国情提出适合我国的征管建议，包括完善个税征管配套机制、规范、宣传预扣清缴制度、促进纳税人自行申报、提高涉税服务水平等建议，希望对我国个人所得税征管制度的完善有促进作用。

关键词：个人所得税；征管制度；完善

Abstract

The seventh overhaul of personal income tax law in 2018 has been completed. With the reform, the personal income tax collection and management system has also exposed some problems. In order to solve the new problems and perfect the personal income tax collection and management system collection and management system in China, this paper discusses the contents of personal income tax reform, new problems and foreign collection and management system by means of literature analysis，comparison and summary induction method. Through the discussion, it is concluded that the contents of this personal tax reform in our country mainly include comprehensive income tax reform, raising the exemption amount, setting up special additional deductions, raising the exemption amount, and setting up Establish special additional deductions and optimize tax rate structure, etc. Then it is found that under the background of the reform of personal tax, there are some new problems of collection and management, such as imperfect supporting mechanism, complicated withholding and clearing system, difficulty of self-declaration and low level of tax-related service. Therefore, from the four aspects of tax declaration and tax service, tax inspection, tax recovery and punishment system, information management, six countries in the United Kingdom, the United States, Germany, Australia, Japan, the Netherlands were compared and analyzed. Finally, combining with the actual situation in our country, we sum up some suggestions for tax collection and management, including perfecting the supporting mechanism of tax collection and management, standardizing, publicizing the system of withholding and clearing, promoting taxpayers' self-declaration and raising the related issues Tax service level and other suggestions, hoping to promote the improvement of personal income tax collection and management system in China.

Key Words： Personal income tax; Collection and management system; Perfect

目 录

第1章 绪论 1

第2章 我国个人所得税改革主要内容 2

2.1 综合所得税目改革 2

2.2 提高免征额，设立专项附加扣除 2

2.3 优化税率结构 2

2.4 推进个税配套改革 3

第3章 个税改革背景下的征管新问题 4

3.1 配套机制不够完善 4

3.2 预扣清缴制度复杂 5

3.3 自行申报难以到位 5

3.4 涉税服务水平不高 6

第4章 国外个税征管制度比较分析 8

4.1 纳税申报制度与申报服务 8

4.2 纳税检查 9

4.3 税款追征及惩罚制度 9

4.4 信息管理 10

第5章 个人所得税征管制度的完善措施 12

5.1 完善个税征管配套机制 12

5.2 规范、宣传预扣清缴制度 13

5.3 促进纳税人自行申报 13

5.4 提高涉税服务水平 14

第6章 结论 16

参考文献 17

致谢 18

第1章 绪论

为了适应快速发展的社会经济，更好地实现国家财政税收政策，2018年我国第七次个人所得税法改革通过，个人所得税改革取得了关键性的胜利，实行以综合征收和分类征收相结合的模式^[1]。同时，修订后的个人所得税法由于自行申报占据重要地位，对纳税人纳税意识要求更高，新制定的预扣预缴与汇算清缴制度也使得税款计算更加复杂，因此，给税收征管带来了更大的新挑战。新个人所得税法实施一年来，个税征管出现了一些新问题，本文紧跟个税改革步伐，充分结合我国国情，从理论层面提出适合我国现状的完善措施，以便更好地落实《个人所得税法》，为改革一年来出现的新问题提出建议，健全我国个税征管制度。

1. 我国个人所得税改革主要内容

新个人所得税法做出了较大的变动，对综合所得税目进行了改革，设立了专项附加扣除，提高了免征额，优化了税率结构，同时推进了个税配套改革，更好地考虑了经济的发展，减轻了纳税人负担，其中对综合所得税目的改革对我国征管制度产生了巨大的影响。