摘要
基于提高税收征管效率和维护国家税收主权的目的,各国在征收所得税等直接税时,都采取了源泉扣缴的方式。我国对个人所得税和企业所得税以及流转税中的营业税和增值税的部分应税行为实施了源泉扣缴,然而却存在适用范围不明确、源泉扣缴信息获取渠道不畅通、信息化管理水平低、扣缴义务人激励方式单一等不足。发达国家如美国、英国、日本、韩国等国在源泉扣缴税收征管方面积累了许多有益经验,值得研究和借鉴。
Based on improving the efficiency of tax collection and administration and safeguarding national tax sovereign rights, the mode of tax withholding at source has been adopted to levy on direct tax like income tax by various countries worldwide. In China, for individual income tax, corporate income tax, and portion of business tax and value added tax in turnover tax, tax withholding at source is implemented, but there are still many disadvantages in unclear application range, impeded channels of acquiring information concerning tax withholding at source, low information-based management level and singular incentive means for individual tax withholding agents. Developed countries like the US, UK, Japan and South Korea have accumulated many favorable experiences in tax withholding at source for China＇s reference.
出处
《涉外税务》
北大核心
2013年第3期44-48,共5页
International Taxation In China
基金
国家社会科学基金项目"中国税收源泉扣缴制度优化设计研究"(项目编号:10FX020)的阶段性成果
关键词
源泉扣缴
税收征管
个人所得税
扣缴义务人
Withholding at source Tax collection and administration Individual income tax Withhold- ing agent
