完善我国个人所得税制度研究

发布时间：2018-01-16 12:19

本文关键词：完善我国个人所得税制度研究　出处：《吉林财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的进步以及科技的发展，我国个人所得税所处的环境发生了很大变化，一直以来施行的个人所得税制度也在面对多样化的市场环境时遭遇了瓶颈。当前我国所面临的个人所得税制度改革已经不能局限于某一点，而是要迈向全面的改革攻坚区。要以中国经济的自身特点以及税制结构的优化调整为前提，进行统筹规划，制定具体措施。此前进行的关于个人所得税的六次修订，重点在于费用扣除的确定、税率表的调整、征收管理流程等方面，而目前我国个税改革应该着重放在课税模式的转变上，通过课税模式的适时调整，起到优化我国个人所得税制度，完善个人所得税功能，深化社会经济变革的积极作用。完善当前的个人所得税制，不但可以增加个人所得税的税收来源，加强国家宏观调控在收入再次分配层面的效果；还可以因其更广泛、更公平的性质促进我国和谐社会的构建，进而增强税收对国民的亲和力；此外，完善个人所得税作为宏观经济调控的一种经济手段，有利于保障社会主义市场经济的有序运行。经过六次修订，个人所得税的税收收入也随着我国经济运行质量、人民收入水平的提高得到增长。然而，随着我国市场经济体制的不断完善，以及全球经济一体化进程的加快，我国的经济形式呈现出了多元化的特点，同时也有越来越多的经济发展模式和收入方式开始出现。相应地，高收入人群在每个行业以及各个地区也开始不断涌现，部分高收入者的收入来源呈现出多样性和隐蔽性的新特点，严重的影响了税收收入和社会公平，可以说，个人所得税制度的改革已经刻不容缓。本文旨在分析我国个人所得税制度在面对社会经济发展中暴露出的不足之处，并借鉴部分发达国家个人所得税改革的成功经验，探索出完善我国个人所得税的对策，希望能够为政府改革个人所得税制度贡献力量。本文的导论部分重点阐述了选题的背景、目的和意义，，同时点明了本文所采用的研究方法、国内外文献的研究综述以及文章的创新点和不足。本文的第一部分主要介绍了我国个人所得发展的历程和职能定位。首先在我国社会经济发展初期的和改革开放初期背景下，分别介绍了个人所得税的意义、实施效果和征收制度，之后介绍了我国个人所得税法从第一次修订到目前为止所取得的成效，在个人所得税的效果介绍中，主要论述了个人所得税具有以下功能：一是调节收入差距，二是有利于消除居民对个人所得税的误解和疑惑，三是实现自动稳定功能。本文的第二部分主要介绍了我国个人所得税制度存在的问题和成因。问题的主要在公平性原则以及收入分配效果上，通过实例和理论的结合，具体分析了问题的原因，分别从征收制度、扣除标准、部门合作、居民纳税意识四个方面进行分析，为下文提出我国个人所得税制度的完善提供理论铺垫。本文的第三部分介绍了国外个人所得税制度改革的经验，通过国外经验的探讨研究，得出了我国个人所得税制度改革的实际条件，为提出我国个人所得税制度的完善建议提供理论依据和借鉴经验。本文的第四部分在借鉴国外个人所得税改革经验的基础上，结合我国的国情，提出完善我国个人所得税制度的建议。
[Abstract]:With the progress of social economy and the development of science and technology, great changes have taken place in China's personal income tax environment, has been the implementation of the personal income tax system is also a bottleneck in facing the diversified market environment. The current face of the personal income tax system reform is not limited to a point, but to a comprehensive reform area. To Chinese economic characteristics and the adjustment of tax structure is the premise of the overall planning, formulate specific measures. After the personal income tax on the six amendment, emphasis is to determine the deduction of costs, tariff adjustment, collection and management processes, and at present, China's tax reform should focus on the transformation of taxation mode, timely adjustment of the taxation mode, to optimize China's personal income tax system, improve the personal income tax function, deep The positive role of transforming social and economic changes.
The improvement of the current personal income tax system, not only can increase the personal income tax revenue, strengthen macro-control in the redistribution of income level effect; can also because of the broader, more equitable nature and promote the building of a harmonious society in China, thus enhancing the tax to national affinity; in addition, improve the personal income tax as an economic means of macroeconomic regulation and control, to ensure the orderly operation of the socialist market economy. After the six revision, the individual income tax revenue with the quality of economic operation in our country, people's income level can improve growth. However, as China's market economic system continuously improved, and the acceleration of global economic integration the process of China's economic form showing the characteristics of diversification, at the same time, there are more and more the mode of economic development and income began to appear accordingly, High income groups also began to emerge in every industry and every region, some high income source presents new features of diversity and concealment, serious impact on the tax revenue and social justice, it can be said that the personal income tax system reform is urgent. This paper aims to analyze the personal income tax in China the system in the face of shortcomings exposed in the development of social economy and the successful experience from some developed countries personal income tax reform, explore the countermeasures to improve China's personal income tax to the government, the personal income tax system reform to contribute.
The introductory part of this article focuses on the background, purpose and significance of the topic selection, and points out the research methods adopted in this paper, the literature review at home and abroad, and the innovation and shortcomings of the article.
The first part of this paper introduces the history of the development of China's personal income and functions. Firstly, in the early stage of development of China's social economy and the reform and opening up background, introduced the personal income tax, the implementation effect and collection system, after the introduction of the effectiveness of China's personal income tax from the first amendment made so far, the personal income tax effect, mainly discusses the personal income tax has the following functions: one is to adjust the income gap, two is conducive to the elimination of the residents of the personal income tax of misunderstanding and confusion, the three is to achieve automatic stable function.
The second part of this paper mainly introduces the problems and reasons of China's personal income tax system. The main problems in the principle of fairness and income distribution effect, through a combination of examples and theory, analyzes the cause of the problem, from the collection system, the standard deduction, tax departments, residents of four aspects of consciousness the analysis presented below, providing theoretical foundation for the perfection of personal income tax system in China.
The third part introduces the reform of the personal income tax system of foreign experience, through the study of foreign experience, the actual condition of the reform of China's individual income tax system, and provide a theoretical basis and reference for the China's personal income tax system recommendations.
The fourth part of this paper, on the basis of the experience of foreign individual income tax reform, combined with the national conditions of our country, puts forward some suggestions to improve the individual income tax system in China.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】