高收入者个人所得税流失问题研究

发布时间：2018-05-10 21:26

本文选题：高收入者 + 个人所得税　；参考：《湘潭大学》2016年硕士论文

【摘要】：随着我国经济的不断发展,人民的生活水平也在逐步提高,总体来说,社会各个阶层的收入都在逐步、稳定地增长,不同方式的个人收入和多种多样的收入来源也日益涌现,出现了一大批高收入者。与此同时,高收入者的个人所得税流失现象却日益严重并产生了较大的危害后果,不但进一步地拉大了贫富差距、影响了个人所得税对公平原则的彰显、还极大的损害了税收法律法规的权威性、破环了国家税收征管的秩序。因而对高收入者个人所得税进行综合研究,并寻求治理税收流失的对策成为当务之急。本文结合国内外相关研究的成果以及我国当前高收入者个人所得税的管理现状,详细地分析了高收入者的个人所得税流失的各种各样原因,提出了遏制高收入者个人所得税流失的办法。本文通过五个部分对高收入者的个人所得税流失问题进行研究。首先阐述本文的研究背景、意义等,并且概括了本文的研究方法和思路,总结了创新与不足之处;其次是研究相关概念和我国的实际现状。比如高收入者的界定及产生,我国高收入者个人所得税流失的现状等,通过这部分的阐述,能够明确相关概念并了解本文的出发点和要解决的问题;在论述我国高收入者个人所得税严重流失的现状后,本文从不同角度分析了流失原因;发现问题、找出原因最终还是要解决问题,本文提出了完善我国个人所得税征管的措施。在本部分主要提出减少高收入者个人所得税流失的具体方法;最后是本文的结论。本文通过以上五个部分的论述,详细剖析了我国高收入者个人所得税流失的税收现状,并通过分析找到了导致这些问题的主客观原因:既有税法本身存在的缺陷和税务部门及人员在执法中的不足,也有部分高收入者法律意识和纳税意识薄弱,想尽方法逃避纳税义务的原因。通过大量参考国外先进经验,结合我国的理论与实际,本文提出了针对这些问题的解决办法,包括在立法上完善个人所得税法;在执法上加强税务部门内部管理,提高税务人员的业务素质;在守法上加强纳税宣传,培养高收入者的法律意识。通过这些措施,加强对高收入者的个人所得税征管,减少税款流失,使个人所得税能够真正发挥收入调节的作用,保证社会公平,缩小贫富差距,维护我国税法尊严,树立税法权威。
[Abstract]:With the continuous development of our economy, the standard of living of the people is also gradually improving. In general, the incomes of all social strata are gradually and steadily increasing, and various forms of personal income and various sources of income are emerging day by day. A large number of high earners appeared. At the same time, the loss of personal income tax of high income earners is becoming more and more serious and has great harmful consequences. It not only widens the gap between the rich and the poor, but also affects the manifestation of the principle of equity in the individual income tax. Also greatly damaged the authority of tax laws and regulations, breaking the national tax collection order. Therefore, it is urgent to study the individual income tax of high income earners and to seek the countermeasures to control the loss of tax revenue. Based on the research results at home and abroad and the current situation of personal income tax management of high income earners in China, this paper analyzes in detail the various reasons for the loss of personal income tax of high income earners. This paper puts forward some measures to curb the loss of individual income tax of high income earners. In this paper, the loss of personal income tax of high income earners is studied in five parts. First of all, the research background, significance and so on, and summarized the research methods and ideas of this paper, summarized innovation and deficiencies; secondly, research related concepts and the actual situation in China. For example, the definition and generation of high income earners, the current situation of personal income tax loss of high income earners in China and so on, through this part of the elaboration, can clear the relevant concepts and understand the starting point of this article and the problems to be solved; After discussing the current situation of the serious loss of personal income tax of high income earners in our country, this paper analyzes the reasons of loss from different angles, finds out the problems and finds out the causes, and puts forward some measures to perfect the collection and management of personal income tax in our country. In this part, the author puts forward the specific methods to reduce the loss of income tax of high income earners, and finally, the conclusion of this paper. Through the discussion of the above five parts, this paper analyzes in detail the current tax situation of the loss of personal income tax of high income earners in China. Through the analysis, the author finds out the subjective and objective reasons that lead to these problems: the defects of the tax law itself and the insufficiency of the tax departments and personnel in the enforcement of the law, as well as the weakness of the legal consciousness and the tax paying consciousness of some high income earners. The reason for trying to avoid paying taxes. By referring to the advanced experience of foreign countries and combining the theory and practice of our country, this paper puts forward some solutions to these problems, including perfecting the personal income tax law in legislation, strengthening the internal management of the tax department in the law enforcement, To improve the professional quality of tax personnel, to strengthen tax publicity and to cultivate the legal consciousness of high income earners. Through these measures, we should strengthen the collection and administration of personal income tax for high income earners, reduce the loss of taxes, enable the individual income tax to truly play the role of income regulation, ensure social equity, narrow the gap between the rich and the poor, and safeguard the dignity of our tax laws. Establish the authority of tax law.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

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