我国直接税征管存在的问题及完善对策

在党的十八届三中全会决定中指出，未来将逐步提高直接税比重，建立综合与分类相结合的个人所得税，加快房产税立法并适时推进改革。由此可以看出，我国对于加快直接税改革已经达成共识。但是，我国现行的税收征管体系并不能有效支撑直接税的征收，导致直接税税制改革困难重重。在此背景下，通过梳理我国直接税征管的发展历程和现状，着重分析我国直接税征管所存在的问题，并提出相应的完善对策，以期我国直接税税制改革顺利推进，充分发挥调节收入分配的功能。

The Problems and Improving Countermeasures of Direct Tax Collection and Management in China

The 3rd Plenary Session of the 18th CPC Central Committee points out that the proportion of direct taxes will be increased in the future gradually, the classified comprehensive income tax system WTU be established, the property tax legislation will be accelerated and timely reformed.Thus it can be seen that speeding up the reform of direct tax in China has reached a consensus. However our current taxation system cannot effectively support the levying of direct taxes, leading to having difficulty to reform direct tax. In this situation, this paper starts from the development process and present situation of Chinese direct taxation, analyzes the problems existing in the direct tax collection and administration and puts forward corresponding perfection measures to expect to smoothly advance reform of direct tax and achieve full function of adjusting the income distribution.