税务会计课程论文(2)

个人所得税分析

目 录

一、个人所得税制度现状及问题············································1

（一）税率结构过于复杂，累进税率级数过多 ·······························1

（二）个人所得税征管制度不健全··········································1

（三）公民个人纳税意识淡薄，偷逃税现象比较严重··························1

二、个人所得税征管存在问题的成因·······································2

（一）现行税制模式难以体现公平合理 ·····································2

（二）税率结构不合理，费用扣除方式不科学 ·······························2

（三）公民纳税意识淡薄及社会评价体系的··································2

三、完善我国个人所得税制度改革的建议 ···································3

（一）及时完善税制，充分体现公平税负公平的原则··························3

（二）加大税法宣传力度，增强公民的纳税意识······························3

（三）规范征管手段，增强服务意识，为纳税人提供优质服务··················3 参考文献································································4