我国个人所得税税制改革问题研究

发布时间：2018-01-18 02:25

本文关键词：我国个人所得税税制改革问题研究　出处：《东北师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：个人所得税是以个人(自然人)在一定时期内取得的应税所得作为课征对象的税种。自从1799年英国开征个人所得税以来,经过了200多年的发展历程,已经成为国际各国普遍开征的税种之一。随着生产力水平的不断提高,各国经济的迅速发展,个人所得税制度也在不断改革、完善。同时,我国的个人所得税也在经历从无到有、不断发展完善的过程,我国自1980年开征个人所得税以来,随着经济的增长和人民生活水平的提高,对税制进行了多次的修改。2011年6月30日,第十一届全国人民代表大会常务委员会第二十一次会议通过并公布了《全国人民代表大会常务委员会关于修改(中华人民共和国个人所得税法)的决定》,个税的起征点由2000元上调到3500元,同时将工薪所得的九级超额累进税率级次调整为七级,取消15%和40%两档税率,最低税率改为5%和3%。但是,随着经济发展和社会进步,我国现行的个税制度在运行过程中显现出诸多不足之处,例如,近年来我国经济发展迅速,但是个人所得税的税收总额占GDP的比重较低,个税的收入规模不足直接影响其功能的发挥。本文基于目前我国个人所得税模式的缺陷问题,分析问题存在的原因,借鉴国外已成熟的个人所得税模式和经验,为我国个税模式提出完善意见。本文分为五大部分,第一部分介绍了选题的背景和意义、国内外的研究成果等内容：第二部分阐述个人所得税的相关理论,是本文分析个税税制问题的理论依据；第三部分介绍了我国的个人所得税税改历程、现有税制的主要内容,并且从个人所得税的规模、个人所得税调节居民收入状况两方面分析我国个税的运行效果,在此基础上提出现有税制在税收公平与效率两方面存在的问题,分析其原因；第四部分从课税模式、费用扣除标准、个税税收征管等方面介绍了发达国家税收改革的成功经验供我国税改借鉴之用；第五部分根据之前提出的问题,借鉴国际税改成功经验,提出完善我国个人所得税改革的几点建议。
[Abstract]:Personal income tax is a kind of tax which takes the taxable income obtained by individuals (natural persons) in a certain period as the object of taxation. Since 1799, the individual income tax has been levied in Britain for more than 200 years. With the development of productivity and the rapid development of economy, the individual income tax system has been reformed and perfected. At the same time, the personal income tax of our country is also going through the process of development and perfection from scratch. Since the introduction of personal income tax in 1980, with the economic growth and the improvement of people's living standards. The tax system has been revised many times. June 30th 2011. The 21th session of the standing Committee of the 11th National people's Congress adopted and promulgated the decision of the standing Committee of the National people's Congress on amending the personal income tax Law of the people's Republic of China. The threshold of personal income tax was raised from 2, 000 yuan to 3, 500 yuan. At the same time, the progressive tax rate of nine levels of wage income was adjusted to seven levels, and the two tax rates of 15% and 40% were abolished. The minimum tax rate is changed to 5% and 3. However, with the development of economy and social progress, the current personal tax system of our country shows many deficiencies in the course of operation, for example, in recent years, the economy of our country has developed rapidly. However, the proportion of individual income tax to GDP is low, and the income scale of individual income tax directly affects the function of individual income tax. Based on the defects of the current personal income tax model in China, this paper analyzes the causes of the problem, and draws lessons from the mature individual income tax model and experience of foreign countries. This paper is divided into five parts. The first part introduces the background and significance of the topic, domestic and foreign research results and other content: the second part describes the relevant theories of personal income tax. It is the theoretical basis of this paper to analyze the tax system of individual income tax. The third part introduces the course of personal income tax reform in China, the main contents of the existing tax system, and analyzes the operating effect of personal income tax from the scale of individual income tax and the adjustment of income of residents. On this basis, this paper puts forward the existing tax system in the tax fairness and efficiency of the two problems, and analyzes the reasons; The 4th part introduces the successful experience of tax reform in developed countries from the aspects of tax model, expense deduction standard, individual tax collection and management, etc. In 5th, based on the problems raised before and the successful experience of international tax reform, some suggestions are put forward to perfect the reform of personal income tax in China.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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