论量能课税原则下我国个人所得税法的完善

发布时间：2018-05-27 05:10

本文选题：量能课税原则 + 个人所得税　；参考：《西北大学》2017年硕士论文

【摘要】：个人所得税是调节收入分配的主要手段,更是和人们生活紧密联系的一个重要问题。但是,从量能课税原则角度来看,我国现行的《个人所得税法》依然存在着过分强调个税的形式正义而忽略了对于像家庭经济负担等体现税收实质正义的合理要素考量的问题,纳税人的权利保护缺乏法律依据,无法合理调节收入分配,个税法律制度越发显露出滞后性,在体现量能课税原则内在要求时仍然难以达到预期的效果,随着2017年两会的召开,个税改革问题也成为重点议题,改革的呼声越来越高。为此,本文以量能课税原则为出发点,分析其与个人所得税法的内在联系,在此基础上提出完善我国个人所得税法的具体措施,期待对我国个税法律制度的改革提供理论上的指引。本文分为五部分。第一部分为绪论,简要介绍提出完善我国个人所得税法的背景及意义,国内外研究现状及研究方法等,从宏观上对我国个人所得税法的完善有一个基本认识。第二部分是对量能课税原则的含义、定位、价值的法理解析。第三部分是对我国个人所得税法的基本介绍,包括个人所得税法的发展历程、现状及问题。第四部分比较分析了各国个人所得税在量能课税原则适用上的差异,分别对美国、日本和德国的个人所得税法进行了研究,从而获取可供借鉴的经验。第五部分针对第三部分提出的问题,提出了在量能课税原则下完善我国个人所得税法律制度的建议,建议从六个方面对我国个人所得税法进行完善。
[Abstract]:Personal income tax is the main means to regulate income distribution, and it is also an important issue closely related to people's life. However, from the perspective of the principle of quantifiable taxation, the current personal income tax Law of our country still has the problem of overemphasizing the formal justice of individual tax and neglecting the consideration of reasonable elements such as family economic burden, which reflect the substantial justice of taxation. The taxpayer's right protection lacks the legal basis, cannot adjust the income distribution reasonably, the individual tax legal system more and more displays the lag nature, still is difficult to achieve the anticipated effect when embodying the inherent request of the principle of quantifiable taxation, with the convening of the two sessions in 2017. The reform of personal income tax has also become a key issue, the voice of the reform is getting higher and higher. Therefore, based on the principle of quantifiable taxation, this paper analyzes its internal relationship with the personal income tax law, and then puts forward some concrete measures to perfect the personal income tax law of our country. Looking forward to the reform of the legal system of personal income tax in China to provide theoretical guidance. This paper is divided into five parts. The first part is the introduction, briefly introduces the background and significance of perfecting the personal income tax law of our country, the domestic and foreign research present situation and the research method, and has a basic understanding of the perfection of the personal income tax law of our country from the macroscopic view. The second part is the definition, orientation and legal analysis of the principle of quantifiable taxation. The third part is the basic introduction of our personal income tax law, including the development of personal income tax law, current situation and problems. In the fourth part, the author compares and analyzes the differences in the application of individual income tax in different countries, and studies the individual income tax laws of the United States, Japan and Germany respectively, so as to obtain the experience that can be used for reference. In the fifth part, according to the problems raised in the third part, the author puts forward some suggestions on how to perfect the legal system of personal income tax under the principle of quantifiable tax, and proposes to perfect the law of personal income tax from six aspects.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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