摘 要2019 年新个税的实施是我国税制改革和发展的重要组成部分。不仅调节收入分配，推动经济的进步发展，更是维护社会公平的手段。相比较于企业，自然人具有基数大、流动性强、收入更容易隐藏等特点。在概述个人所得税征税对象及其征管规定基础上，介绍了修订的税法在个税征管上的主要变化，分析个人所得税征管中存在的问题，提出了加强个税征管的建议，为完善我国税制改革提供一定的参考。关键词：个人所得税；税收征管；税收征管模式AbstractThe implementation of the new individual tax in 2019 is an important part of China's tax reform and development. It is not only a means to adjust income distribution and promote economic development, but also a means to maintain social fairness. Compared with the enterprise, the natural person has a large base, strong liquidity, income more easily hidden and so on. On the basis of summarizing the object of individual income tax and its regulation of collection and management, this paper introduces the main changes of the Revised Tax Law on collection and management of individual income tax, analyzes the problems existing in collection and management of individual income tax, and advances some suggestions on strengthening collection and management of individual income tax, in order to perfect our country tax system reform to provide certain reference. Keywords: personal income tax; tax collect ion and management; tax目 录1 引 言.........................................................11.1 研究背景意义....................................................11.2 文献综述........................................................12 个人所得税的征税对象及征管规定...................................22.1 个人所得税的征税对象............................................22.2 个人所得税的征管规定............................................33 新个人所得税法在税收征管上的主要变化.............................33. 1 明确了全员...
