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摘要改革开放以来，国家经济体制发生了变化，个人所得税不断为国家财政增加收入，其在整个税收征管当中的地位越来越重要。然而，现行的个人所得税税制在不断发展的经济背景已跟不上时代的节奏，完善个人所得税的有效征管，发挥公平的收入调节作用，对我国税收管理体制有着理论上的建设意义。改革完善个人所得税是我国的当务之急，唯有如此，税收征管才能有效的执行，个人所得税才能达到组织财政收入，促进社会公平的目的。45042
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为了构建符合时代发展的个人所得税征管模式，发挥出个人所得税的在整个税收管理体制中的功能，以达到促进社会和谐的目的，当下，我们需要对个人所得税进行深入的研究。本文先对我国的税收征管体制和个人所得税的税收征管进行简单的介绍，其次借鉴澳大利亚的先进税收经验；接下来，对个人所得税征管中存在的一些问题进行分析、讨论和研究，并找出产生问题的原因；最后，从税收征管和征收管理这两个角度，就如何在已有的税制框架下加强个人所得税征管提出合理化的对策建议。
毕业论文关键词：个税税制； 税收管理体制； 完善协调
Abstract
Since reform and opening-up, the country's economic system has changed, the inpidual income tax for increasing national revenue, its status is more and more important in the whole of the tax collection and administration. However, the current personal income tax system in the continuous development of economic background has couldn't keep up with the pace of The Times, to perfect the inpidual income tax collection and management effectively, give play to the role of fair income adjustment, tax management system of our country has the theoretical construction of meaning. Reform and improve the personal income tax is imperative in our country, the only way, to effective enforcement of tax collection administration, personal income tax revenue to achieve organization, the purpose of promoting social fairness.
In order to build conform to the era of the development of the personal income tax collection and administration mode, play to the inpidual income tax in the function of the whole tax management system, to achieve the purpose of promoting the construction of harmonious society, the present, we need to do some in-depth study of inpidual income tax. This paper first on our country's tax collection and administration system and tax collection and administration of inpidual income tax to carry on the simple introduction, second on advanced tax experience in Australia; Next, some of the problems existing in the personal income tax collection and administration for analysis, discussion and research, and find out the cause of the problem; Finally, from the tax collection and management of these two angles, within the framework of the existing tax system on how to enhance personal income tax collection and administration put forward rational countermeasures and Suggestions.
Key words： Tax system； tax management system； improve the coordination
目 录
摘 要 I
Abstract II
一、 绪 论 1
㈠ 研究背景 1
㈡ 研究目的意义 1
二、税收管理体制与个人所得税简介 2
㈠ 税收管理体制简介 2
㈡ 个人所得税的简介与作用 2
㈢ 个人所得税的税收征管模式演变 2
三、我国个税与澳大利亚个税的对比和借鉴 3
㈠ 我国个人所得税征管的现状 3
㈡ 澳大利亚个人所得税征管简介 4
㈢ 中澳个人所得税的相同与不同之处 4