论综合与分类相结合的个人所得税法律制度构建

发布时间：2018-03-06 16:42

本文选题：个人所得税　切入点：综合与分类相结合　出处：《甘肃政法学院》2017年硕士论文　论文类型：学位论文

【摘要】：综合与分类相结合的个人所得税法律制度是我国多年来追求的改革目标,跨越五届五年规划,历经艰辛,遗憾的是均未付诸于实施。时至今日,直面日益凸显的收入分配非公平和贫富差距悬殊,构建综合与分类相结合的个人所得税法律制度唯一可行的选择就是取渐进式方案和走渐进式道路。以现行11类所得税制为根基,选择一部分所得收入形式和全年收入高于12万元的居民个人实施自行申报并综合计征,在权衡好税收公平与效率、改革成效与征管成本的关系后渐进式的扩大综合计征范围的所得项目和居民个人自行申报的比例,渐进有效的平行衔接分类计征所得项目的税率与综合计征所得项目的税率,费用扣除适时引入税收指数化,以居民个人单独申报或夫妇联合申报为基础,先在分类计征阶段尝试引入抚养扣除和残疾扣除,待条件成熟时,再引入赡养扣除和婚姻扣除,后在综合计征阶段适时引入差别化的扣除项目,完善相关的税收征管法律制度,提高自然人纳税遵从和主动申报的意识,强化税务服务、稽查、惩罚等一套适应市场经济体制的居民收入分配调整机制。
[Abstract]:The legal system of personal income tax, which combines integration with classification, is the goal of reform pursued by our country for many years. It spans the five-year plan for five years and has gone through hardships. Unfortunately, it has not been put into practice. Facing the growing inequality of income distribution and the wide gap between the rich and the poor, The only feasible choice to construct a comprehensive and classified personal income tax legal system is to take the gradual scheme and take the gradual approach, which is based on the current 11 kinds of income tax system. Select a part of the income form and annual income of more than 120,000 yuan residents to implement their own declaration and comprehensive collection, in a good balance between tax fairness and efficiency, The relationship between the effectiveness of the reform and the cost of collection and management. After the gradual expansion of the scope of the comprehensive tax collection, the ratio of income items to individual self-declaration by the residents, and the gradual and effective parallel linking of the tax rates of the items of tax collection and the tax rates of the items of the comprehensive collection of income, are gradually and effectively connected. The expense deduction should introduce tax indexation at the right time. Based on the individual individual declaration or the joint declaration of the couple, it will first try to introduce the support deduction and disability deduction at the stage of classified taxation, and then introduce the maintenance deduction and marriage deduction when the conditions are ripe. After that, the differential deduction items should be introduced into the comprehensive tax collection stage, the relevant tax collection and management legal system should be perfected, the consciousness of natural person's tax compliance and voluntary declaration should be enhanced, and the tax service and inspection should be strengthened. Punishment and so on a suit of market economy system resident income distributes adjusts the mechanism.
【学位授予单位】：甘肃政法学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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