宁波市个人所得税征管的现状与对策

对宁波个人所得税的研究,不仅可以解决当地个税征管中存在的问题,而且对其它地区个税改革也有借鉴价值和启示作用.宁波个税征管中存在的问题主要是:纳税主体和征税主体信息传递的不准确性;征管手段落后;执法不严;纳税人纳税意识淡薄.对策:(一)加强、完善个税源泉扣缴和自行申报制度;(二)加强个税征管的配套设施建设;(三)全面监控是依法纳税的必要手段.

The Present Situation and Countermeasures of the Collection of the Income Tax in Ningbo

The study of the income tax in Ningbo can not only solve the problems existing in the collection of the income tax but also have some referential value and revelatory effect for the income tax reform in other areas. The problems existing in the collection of income tax in Ningbo are mainly the incorrectness of the information transfer between the taxpayers and tax collectors, the lagging of tax collection means and indifferent consciousness of taxpayers. The countermeasures are to perfect income tax source subtraction and self-declaration system, to strengthen the construction of the necessary establishment in the collection of income tax and to necessitate all-round supervisal in legal tax paying.