我国个人所得税费用扣除法律制度研究

发布时间：2018-05-03 05:35

本文选题：法律制度 + 个人所得　；参考：《河北经贸大学》2015年硕士论文

【摘要】：个人所得税是以自然人取得的各类应税所得为征税对象而征收的一种所得税，是政府利用税收对个人收入进行调节的一种手段，它的征税对象不仅包括个人还包括具有自然人性质的企业。个人所得税是世界各国普遍开征的一个税种，最早产生于18世纪的英国，很多国家个人所得税在全部收入总额中所占比重超过了其他税种，成为政府重要的财政收入。在我国，个人所得税也居于重要地位，为四大税种之一，能很好的为财政带来收入，但它作为与公民关系最为密切的税种，却没有能够很好地发挥出合理调节居民收入，防止社会贫富差距扩大的作用。个人所得税的核心为费用扣除制度，因此，个人所得税调节收入功能是否能够很好的发挥作用，关键也在于费用扣除制度如何规定。就目前我国的经济发展来看，费用扣除制度已经明显不能满足经济的发展需求，它的不合理之处也逐渐显现出来，，亟待改革完善。本文以“我国个人所得税费用扣除法律制度研究”为主题，从法律的视角下对费用扣除制度存在的问题进行深入分析，并提出解决问题的相对可行的办法。第一部分为引言部分，主要介绍三方面的内容，首先为本篇论文阐述问题的背景和本文研究的意义。其次详细介绍了国内外的研究现状，为本文的研究提供一个较为宏观的背景。最后是研究本文所运用的研究方法和相比以前的研究存在的创新之处。第二部分较为详细的介绍了个人所得税费用扣除法律制度的基础理论，主要包括费用扣除的基本构成、费用扣除的本质、费用扣除的原则三方面内容，首先把有关费用扣除的相关理论介绍清楚，为下文进一步展开对费用扣除具体内容的介绍奠定基础。第三部分介绍了我国个人所得税费用扣除法律制度的演变及存在的问题。因为在研究存在的问题之前，我们应该对相关的法律规定有一个系统、详细的理性认识，这样才可对症下药，得出的研究结论才更具说服力！所以本部分先通过列明我国现行的个人所得税法对费用扣除制度的规定，然后，进一步介绍我国个人所得税费用扣除的特点及其现阶段存在的主要问题。第四部分为发达国家个人所得税费用扣除制度的比较与借鉴。通过比较分析发达国家英美德日韩的个人所得税费用扣除制度，然后总结出其共同的成功经验，为的是在考虑我国具体国情的情况前提下，根据实际情况借鉴发达国家的成功经验，以使得我国的费用扣除制度逐步完善。第五部分为我国个人所得税费用扣除法律制度的完善。针对上文提出的费用扣除存在的问题，以及通过分析借鉴发达国家的成功经验，此部分提出完善费用扣除制度相对可行的措施，如使费用扣除标准与物价指数相挂钩、以家庭为征税单位、优化费用扣除的税制模式等。
[Abstract]:Personal income tax is a kind of income tax levied on the taxable income obtained by natural persons. It is a means for the government to use tax to regulate individual income. Its object of taxation includes not only individuals but also enterprises with the nature of natural persons. Personal income tax is a kind of tax that is widely collected in the world. It originated in Britain in the 18th century. In many countries, the proportion of individual income tax in the total income is higher than other taxes, so it has become an important fiscal revenue of the government. In our country, personal income tax also occupies an important position. It is one of the four major taxes, and it can bring good revenue to finance. However, as a tax with the most close relationship with citizens, it has not been able to play a good role in the rational regulation of residents' income. The role of preventing the widening of the gap between the rich and the poor. The core of individual income tax is the expense deduction system. Therefore, whether the individual income tax adjusts the income function can play a good role, the key is also how to stipulate the expense deduction system. From the point of view of the economic development of our country, the expense deduction system can not meet the demand of economic development obviously, and its irrationality has gradually appeared, and it needs to be reformed and perfected urgently. Based on the theme of "study on the legal system of deduction of personal income tax in China", this paper makes a thorough analysis of the problems existing in the system of deduction of expenses from the perspective of law, and puts forward some relatively feasible ways to solve the problem. The first part is the introduction, mainly introduces three aspects of the content, first of all, this paper describes the background of the problem and the significance of this study. Secondly, it introduces the domestic and foreign research status in detail, which provides a macro background for this study. Finally, the research methods used in this paper and the existing innovations compared with the previous research. The second part introduces the basic theory of individual income tax deduction legal system in detail, including the basic composition of expense deduction, the essence of expense deduction, the principle of expense deduction. Firstly, the related theory of expense deduction is introduced clearly, which lays a foundation for the further introduction of the specific content of expense deduction. The third part introduces the evolution and problems of the legal system of personal income tax deduction in China. This is because before we study the existing problems, we should have a systematic and detailed rational understanding of the relevant laws and regulations, so that we can prescribe the right medicine to the case and draw more persuasive conclusions from the research results!!! Therefore, this part first lists the provisions of the current personal income tax law on the expense deduction system, and then further introduces the characteristics of our personal income tax expense deduction and the main problems existing at the present stage. The fourth part is the comparison and reference of individual income tax deduction system in developed countries. By comparing and analyzing the individual income tax deduction system of Britain, Germany, Japan and South Korea in developed countries, and then summing up its common successful experience, in order to consider the specific conditions of our country, According to the actual situation, draw lessons from the successful experience of developed countries, in order to make our country's expense deduction system perfect step by step. The fifth part is the perfection of the legal system of personal income tax deduction in China. In view of the problems in the cost deduction proposed above, and through the analysis of the successful experiences of developed countries, this part proposes some relatively feasible measures to improve the cost deduction system, such as linking the cost deduction criteria with the price index, Take the family as the taxing unit, optimize the tax system pattern of expense deduction, etc.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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