摘要 个人所得税是以自然人在一定时期内取得的应税所得为课征对象的直接税，是许多 发达国家税制体系中最重要的主体税之一。我国个人所得税制经历了从无到有、不断发 展的过程，现行个人所得税制符合经济社会发展趋势，不仅在组织财政收入方面起到了 重要的作用，而且在调节收入分配方面也发挥了重要职能。但是，近年来随着我国居民 收入渠道多元化和形式的多样化，收入差距逐步扩大，现行的个人所得税制已经不能适 应目前的经济发展趋势，在运行过程中暴露出许多不足。 本文在对我国个人所得税税制改革和征管现状进行分析的基础上，采用问卷调查的 方法，对济南市某区的个人所得税征管现状进行了实证分析，明确了我国现行个人所得 税征管存在的问题，并针对性的提出了我国个人所得税征管及改革对策提升建议。通过 研究，本文主要得到了以下的结论。第一，我国个人所得税征管及改革已经取得了一定 的进展，已经成形了较为完善的体系，但是仍然存在一定的问题，如个人所得税整体规 模偏小，收入调节功能不足，而征管存在征管主体以间接税为主，税务机关与自然人纳 税人利益关系不明等。第二，通过对济南市某区个人所得税征管的实证分析，发现目前 个人所得税税负偏重、税负不公；“一刀切”的扣除方式没有对民生因素建立单独的扣 除标准；高收入群体税收监管存在盲区，造成贫富阶层实际税负不公，无法起到调节贫 富差距的目的；个人所得税逃税成本低，无法起到震慑的作用；现阶段国家对个人所得 税的宣传覆盖面不广，对收入来源和使用方向不够公开透明。第三，针对目前我国现行 个人所得税征管的现状和不足，本文提出了我国个人所得税征管及改革对策提升建议， 包括明确征税对象的覆盖范围、根据实际情况明确扣除项目内容、充分考虑纳税人的实 际负税情况、合理使用科学的申报征收方式、科学设计税收征管手段、科学设置差异化 税率、加强纳税宣传及违法处罚力度等。 本文通过对个人所得税税制改革和征管对策的研究，以期能够对济南市，甚至对我 国的税制改革及征管有一定的借鉴和指导作用。今后，还应从行政区划、管理层级、信 息不对称等多个方面进行更深入的研究。

ABSTRACT Personal income tax is one kind of direct tax, and it is based on the income tax of natural person in a certain period. Personal income tax is one of the most important kind of tax for many countries. China’s personal income tax system has developed quickly in recent years, conforming to the trend of economic and social development. It plays an important role in grouping fiscal revenue and regulating income distribution. However, the personal income tax system exposed many shortcomings as it can’t adapt to the current economic development trend with multiple sources of income and variety of forms. The paper first analysis the development status of personal tax system reform and collection and administration countermeasure of China; then makes empirical analysis of personal tax collection and administration countermeasure of one document in Jinan City with questionnaire survey; after that, the paper makes sure of the existing problems of personal tax collection and administration countermeasure of China; at last, the paper puts forward the countermeasure of personal tax collection and administration in China. With the previous research, the paper gets the following results. First, China’s personal income tax system reform and collection and administration have developed quickly in recent years, forming a relatively perfect system, but there are still some problems, such as small scale as a whole of personal income tax, insufficient income regulating function, indirect tax as the main, unknown relationship between tax authorities and natural person, and so on. Second, with the empirical analysis of personal tax collection and administration countermeasure of one document in Jinan City, the paper finds that tax burden is overweight and unfair, no separate factors of tax deduction standard, weak supervision of high income tax regulation, leading to unfair income, low cost of tax evasion, not wide publicity coverage with not enough open and transparent of source and use of income. Third, based on the current situation and problems, the paper puts forward the countermeasure personal tax collection and administration, such as making sure of tax coverage of objects, scientific designing methods of tax collection and administration, deducting the project content clear according to the actual situation, setting differentiation rate scientifically, fully considering the taxpayers' actual negative tax situation, rational using of declare collect way, and so on. The paper hopes to help Jinan, and even our whole country, to make good countermeasures of personal tax collection and administration. In the future, we plan to make further research of personal tax collection and administration form the viewer of administrative division, managerial level, and information asymmetry.