發(fā)布時(shí)間：2018-03-25 00:04

  本文選題：自然人稅收管理　切入點(diǎn)：國(guó)際經(jīng)驗(yàn)借鑒　出處：《財(cái)政研究》2017年12期

【摘要】："自然人"雖是一個(gè)法學(xué)概念,但各國(guó)稅法中使用的都是"個(gè)人",可能"個(gè)人"涉及的范圍比"自然人"更寬泛。從古今中外稅收的發(fā)展歷史來(lái)看,對(duì)個(gè)人的征稅遠(yuǎn)比對(duì)法人或公司的征稅早得多,因而國(guó)外尤其是發(fā)達(dá)國(guó)家已經(jīng)形成了一套對(duì)個(gè)人征稅行之有效的管理制度和做法,為此,本文介紹了美國(guó)、英國(guó)、法國(guó)、加拿大和日本等國(guó)個(gè)人所得稅制度的部分內(nèi)容,以期借鑒它們的經(jīng)驗(yàn)。我國(guó)對(duì)個(gè)人征稅也有悠久的歷史,目前要加強(qiáng)、規(guī)范對(duì)個(gè)人或自然人的稅收管理,需要在申報(bào)制度、稅款預(yù)繳、扣除項(xiàng)目設(shè)置環(huán)節(jié)、收入分享、征管體系建設(shè)等方面進(jìn)行改革,本文就此提出了作者的一些看法和建議。
[Abstract]:Although "natural person" is a legal concept, all countries use "individual" in their tax laws, and the scope of "individual" may be broader than that of "natural person". The taxation of individuals is much earlier than that of legal persons or corporations. Therefore, foreign countries, especially developed countries, have formed a set of effective management systems and practices for the taxation of individuals. Therefore, this paper introduces the United States, Britain, France, the United States, the United States, the United Kingdom, the United States, the United States, the United Kingdom and France. Canada, Japan and other countries have a long history of taxing individuals in order to learn from their experiences. At present, to strengthen and standardize the tax administration of individuals or natural persons, it is necessary to apply the declaration system. In this paper, the author puts forward some opinions and suggestions on the reform of tax prepayment, deducting item setting, income sharing, construction of collection and management system, and so on.
【作者單位】： 中國(guó)財(cái)政科學(xué)研究院;
【分類(lèi)號(hào)】：F812.42

【相似文獻(xiàn)】

相關(guān)期刊論文 前1條

1 寧苑心;王文杰;;試論個(gè)人所得稅納稅籌劃[J];合作經(jīng)濟(jì)與科技;2014年11期

相關(guān)碩士學(xué)位論文 前4條

1 張博通;我國(guó)個(gè)人所得稅分類(lèi)征收模式評(píng)析[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2017年

2 史偉一;對(duì)我國(guó)個(gè)人所得稅工資薪金和勞務(wù)報(bào)酬所得一體化的思考[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2017年

3 張彥昭;混合所得稅制下我國(guó)個(gè)人所得稅費(fèi)用扣除標(biāo)準(zhǔn)研究[D];東北師范大學(xué);2017年

4 賀雨芳;促進(jìn)我國(guó)慈善事業(yè)發(fā)展的稅收政策研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2017年

，

本文編號(hào)：1660631