论文总字数：23354字

摘 要

2018年8月31日，第十三届全国人民代表大会常务委员会第五次会议审议通过了《全国人民代表大会常务委员会关于修改lt;中华人民共和国个人所得税法gt;》的决定，并由国家主席习近平签署主席令，并予以公布，于2019年1月1日起实行。这是我国个人所得税法在发展历程中的第七次修正。此次修正进一步完善了我国个人所得税的征管制度，以适应广大人民群众的实际诉求；此次修正使得我国个人所得税在征管制度更加适合新时代我国经济社会的发展，具有重大意义。

这我国个人所得税征管的发展历程中，由于我国人口基数较大，纳税人较多，所以导致了严重的征管信息共享平台不完善、纳税申报管理过程不到位等问题。随着金税工程的使用普及以及升级，金税三期过程以及很好的解决了这个问题，但是仍存在一些问题，因此金税四期工程的出现使得在新个税改革过程中，大数据库涉及范围更广泛，更加可靠。在新个税改革后，“专项附加扣除”第一次被提出，它使得人民群众拥有了更多可以支配的收入，使得我国个人所得税的征收更加合理化。但是我国制定个人所得税法的过程相对较短。我国的个人所得税法经历了历史上最大规模的第七次修订，但其仍不完善，还有很大的改进、发展和完善的空间。特别是，个人所得税专项附加扣除项目仍然还有很多弊端，需要进行深入而全面的研究。

通过确定研究我国个人所得税征收和管理制度，分析新的个人变化，并比较和吸收发达国家的个人所得税的征收和管理制度，分析我国个人所得税的现状及存在的问题，找到通往优化和完善我国个人所得税征管制度的目标的途径

关键词：个人所得税; 征管制度；专项附加扣除；金税工程

Study on The Perfection of Individual Income Tax Collection And Management System

Abstract

on August 31, 2018, the thirteenth session of the standing committee of the National People"s Congress the fifth meeting examined and approved by the National People"s Congress standing committee on modifying the individual income tax law of the People"s Republic of China gt; gt;, and signed by President xi jinping on granting, and shall be promulgated, implemented on January 1, 2019. This is the seventh revision of China"s individual income tax law in the course of development. This amendment makes the individual income tax collection and management system of our country further perfect, greatly responding to the realistic demands of the masses of the people; This amendment makes China"s individual income tax collection and management system more suitable for the new situation of China"s economic and social development in the new era, the new form of business, has great significance.

In the development process of individual income tax collection and management in China, due to the large population base in China, there are many taxpayers, so it leads to serious problems such as imperfect information sharing platform for collection and management, incomplete management process of tax declaration and so on. With the popularization and upgrading of the golden tax project, the third phase of the golden tax project has solved this problem well, but there are still some problems. Therefore, the emergence of the fourth phase of the golden tax project makes the large database more extensive and more reliable in the process of the new personal income tax reform. After the new personal income tax reform, "special additional deduction" was proposed for the first time, which makes the people have more disposable income and makes the collection of personal income tax in China more reasonable. However, the development course of China"s personal income tax law is still relatively short, although China"s personal income tax law has carried on the history of the largest seventh revision, but it is still not perfect, there is still a lot of room for improvement, development and perfection. In particular, individual income tax special additional deduction items, there are still many deficiencies, still need to conduct in-depth and comprehensive research. Through comparative analysis of the characteristics of foreign developed countries in the collection and management of individual income tax, combined with China"s specific national conditions, summed up the appropriate place for China"s individual income tax, for a reasonable reference.

Determine to study the individual income tax collection and management system in China, explore the current situation and existing problems of China"s individual income tax through analyzing the changes of new individuals, and explore the target path for the optimization and improvement of China"s individual income tax law by comparing the individual income tax collection and management system of foreign developed countries with reference and absorption.

Key words: individual income tax collection and management system; special additional deduction; gold tax project; comparative study

目 录

摘 要 I

Study on The Perfection of Individual Income Tax Collection And Management System II

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 2

1.3 研究内容及方法 2

1.3.1主要研究内容 2

1.3.2主要研究方法 2

1.4 论文框架 2

第二章 个人所得税征管制度完善研究的相关文献综述 3

2.1个人所得税的背景及发展 3

2.2新个人所得税改革的主要变化原因 3

2.3新个人所得税改革后的优缺点及原因 3

2.4金税工程三期对个人所得税的影响以及其存在的不足 4

2.5发达国家个人所得税的征管制度和借鉴意义 4

第三章 我国个人所得税征管的现状及不足 6

3.1 我国个人所得税的征管现状 6

3.1.1新个税下的预扣预缴与年度汇算清缴相结合 6

3.1.2金税三期工程在个人所得税征管制度中的积极作用 8

3.2我国个人所得税征管制度的不足 8

3.2.1征管信息平台不够完善 8

3.2.2部分纳税人的纳税遵从度较低 9

3.2.3专项附加扣除存在虚报的问题 10

3.2.4纳税人对专项附加扣除及汇算清缴认识不足 10

第四章对我国个人所得税征管制度的完善建议 11

4.1发达国家个人所得税征管制度的研究 11

4.1.1德国税卡及信用等级制度 11

4.1.2美国个人所得税征管及税务稽查制度 11

4.2发达国家个人所得税制度的借鉴 12

4.2.1完善基本信息 12

4.2.2全方位覆盖的信息化体系 13

4.3我国个人所得税征管制度的完善研究 13

4.3.1加强“互联网 税收”的信息化管理 13

4.3.2培养全社会的纳税光荣意识 13

4.3.3 加强专业技术人员队伍建设 14

4.3.4完善税收征管体系 14

4.3.5自行申报管理有待加强 14

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