我国高收入人群个人所得税流失问题研究

发布时间：2018-03-20 02:18

本文选题：高收入人群　切入点：个人所得税　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放30多年来,经济总量这块"蛋糕"越做越大。同时,贫富差距日趋扩大,贫富悬殊问题日益凸显。社会保险保障体系、税收调控、财政转移支付成为主要的再分配调节机制和手段。税收调控方面,个人所得税由于其自身具有的直接税和累进税率的特点而受到了越来越多的关注。然而,就整体规模而言,中国的个人所得税收入偏小,仅占税收总规模的不足6%,加之"逆向调节"效应的存在导致收入调节功能不足。导致这种情况出现的原因之一,就在于我国个人所得税大量流失、尤以高收入人群更为严重。在当前全面深化改革开放和全民共享发展成果的背景下,加强高收入人群个人所得税管理、充分发挥个人所得税收入调节作用就显得十分重要和刻不容缓。正因如此,本文按照选题背景和选题意义—税收理论准备—征管实践—问题及原因—国际借鉴及对策建议的思路,对我国高收入人群的个人所得税征管进行了深入的分析和探讨,全文共分七章、三个部分。第一部分是理论准备,包括第一、二、三章。第二部分是对高收入人群存在的个人所得税的流失状况及原因剖析。包括四、五两章。第三部分是征管建议。包括第六、七两章。本文针对当前社会热点和突出问题,对高收入人群的个人所得税的严重流失问题进行了初步的探究,并在借鉴国外发达国家先进税制模式的基础上,针对我国国情实际,从税制完善和提高征管水平以及提高纳税人纳税遵从度方面提出了比较可行的治理建议。
[Abstract]:Over the past 30 years of reform and opening up, the "cake" of total economic output has become bigger and bigger. At the same time, the gap between the rich and the poor is widening day by day, and the problem of the disparity between the rich and the poor has become increasingly prominent. Fiscal transfer payment has become the main mechanism and means of redistribution regulation. In the aspect of tax regulation, individual income tax has received more and more attention because of its own characteristics of direct tax and progressive tax rate. However, in terms of overall scale, individual income tax has attracted more and more attention. The income of personal income tax in China is on the low side, which only accounts for less than 6% of the total tax revenue. In addition, the existence of the effect of "adverse regulation" leads to the insufficiency of the function of income regulation. One of the reasons for this situation lies in the massive loss of personal income tax in our country. Especially among the high-income groups. Under the background of comprehensively deepening reform and opening up and sharing the fruits of development among the whole people, we should strengthen the management of individual income tax among the high-income groups. It is very important and urgent to give full play to the role of adjusting the income of individual income tax. According to the background and significance of the topic-tax theory preparation-tax collection and management practice-problems and reasons-international reference and countermeasures and suggestions, this paper makes an in-depth analysis and discussion on the personal income tax collection and management of high income groups in China. This paper is divided into seven chapters, three parts. The first part is theoretical preparation, including the first, second and third chapters. The second part is to analyze the loss of personal income tax of high-income groups and the reasons. Chapter five and two. The third part is the suggestion of collection and management. It includes two chapters: 6th and 72. Aiming at the current social hot spots and prominent problems, this paper makes a preliminary study on the serious loss of personal income tax among the high-income groups. On the basis of drawing lessons from the advanced tax system model of foreign developed countries and according to the actual situation of our country, this paper puts forward some feasible suggestions from the aspects of perfecting and improving the level of tax collection and management and raising the degree of tax compliance of taxpayers.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F124.7

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