个人所得税代扣代缴中的问题与改革

个人所得税(简称"个税")偷漏现象十分普遍,已演化成一个重大的社会问题,造成此现状的原因既有体制和管理问题,也有居民纳税意识淡薄、法律约束机制不强等因素,因此改革现行税制,树立居民自觉纳税意识,规范"个税"代扣代缴方式,建立纳税人、代扣人、征管人的激励与约束机制,转变税务部门工作方式方法成为当前"个税" 改革的重要课题.

Problems in the deduction and payment of the individual income tax and the reform

Nowadays, the phenomenon of individual income tax evasion is quite common, which has evolved into a significant social problem. Several factors contributed to the present situation, including problems of system and management,inhabitants' light awareness of tax payment,and weak binding mechanism by law. Therefore,It is of great Importance in the present reform of individual income tax to innovate the current taxation, help inhabitants build up consciousness of paying tax, standardize the mode of deduction and payment of the individual income tax, establish the encouraging and binding mechanism of taxpayer,deductor and levier.and transform the working pattern of taxation department.