从公平角度看我国个人所得税税收征管制度的完善

摘要

符合现实国情并能有效实施，是一个良好税制必须满足的硬标准。税制设计和税收征管是决定个人所得税成败的关键因素。本文以公平与效率的基本理论和二者之间的逻辑关系探讨为视角，分析我国个人所得税征管的实施现状，提出应以追求公平价值优先为我国个人所得税的征管制度的指导思想以及完善个人所得税征管方式的理论建议。%Realistic national conditions and effective implementation are a hard standard for a good tax sys-tem. Tax design and tax collection and management are the key to the success of individual income tax. Based on the basic theory of fairness and efficiency and their logical relationship, the paper explores the implementation status of China’ s individual income tax collection and proposes some guiding thoughts of individual income tax collection system and theoretic suggestion for the improvement of individual income tax collection and management measures in pursuit of fair value priority.