个人所得税综合税制模式研究

发布时间：2018-03-22 13:43

本文选题：个人所得税　切入点：综合税制　出处：《西安建筑科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：在我国个人所得税逐步完善的过程中,选择与我国当前经济发展相适应的税制模式,是我们面临的主要问题。当前我国采用的分类所得税模式,由于其自身所存在的问题,已经不能满足当前的征纳需求。对个人所得税征收模式进行建立,已经成为现在税务体系的共同认知,其紧迫性、必要性刻不容缓。为走出当前的困境,我们对国外的个人所得税征收模式进行相关研究,尤其是对国外个人所得税的模式的认识,对不同阶段的职能进行合理定位。但就目前我国的经济状况而言,我国国民之间的收入逐渐扩大,如何缩小贫富差距,实现以个人所得税调节收入分配是当务之急。个人所得税的征收制度及管理是一个矛盾的综合体,采取综合所得税模式还是分类所得税模式,或者混合所得税模式是当前税制模式面对的重大选择。基于上述分析,本论文主要结合个人所得税税制的国外发展经验,根据我国的具体国情,提出个人所得税的税制模型,模拟个人所得税制模式的相关配套措施,完善个人所得税制模式,促进个人所得税制模式的进步与发展。本文主要运用文献研究法、数据分析法、建模法逐步展开。首先,查阅大量关于个人所得税模式的资料,包括国外的税制模式,形成论文的理论基础;其次,结合自身的工作经验以及专业知识提出以家庭为纳税主体的混合制个人所得税制模型;最后,结合相关数据分析模型的可行性。具体来说,论文的引言部分,主要针对个人所得税实施的背景展开分析,在这个基础上提出我国个人所得税模式的必要性。理论研究部分,针对个人所得税的相关理论展开阐述。问题提出部分,主要运用数据分析我国个人所得税的征收现状,包括费率、费用扣除标准、优惠政策等。通过借鉴发达国家个人所得税成功的经验根据我国国情,提出个人所得税制模式模型。提出完善综合税制模式的保障措施,包括纳税主体、税收管理制度、征缴制度等。最后得出结论,总结不足与展望。
[Abstract]:In the process of the gradual improvement of personal income tax in our country, it is the main problem that we face to choose the tax system model which is suitable to the current economic development of our country. The taxable income tax model adopted in our country at present, because of its own problems, The establishment of the individual income tax collection model has become the common understanding of the present tax system, and its urgency and necessity are urgent. In order to get out of the current predicament, We have carried on the related research to the foreign individual income tax collection pattern, especially to the foreign individual income tax pattern understanding, carries on the reasonable localization to the different stage function. But as far as the present economic situation of our country is concerned, The income between the people of our country expands gradually, how to narrow the gap between the rich and the poor, and how to adjust the income distribution by the personal income tax is an urgent matter. The collection system and management of the personal income tax is a contradictory complex. It is an important choice to adopt the comprehensive income tax model, the classified income tax model or the mixed income tax model. Based on the above analysis, this paper mainly combines the foreign development experience of the personal income tax system. According to the specific situation of our country, this paper puts forward the tax system model of personal income tax, simulates the relevant supporting measures of the individual income tax system model, and consummates the individual income tax system model. This article mainly uses the literature research method, the data analysis method, the modeling method to develop step by step. First, consult a large amount of information about the individual income tax model, including the foreign tax system model. Form the theoretical basis of the paper; secondly, combined with their own work experience and professional knowledge to put forward a family as the main body of personal income tax system model; finally, combined with the feasibility of relevant data analysis model. Specifically, The introduction part of the paper mainly analyzes the background of the implementation of personal income tax, and then puts forward the necessity of the individual income tax model of our country. In this part, the author mainly uses data to analyze the current situation of personal income tax collection in China, including the rates, expense deduction standards, On the basis of the successful experience of developed countries, the model of individual income tax system is put forward according to the national conditions of our country, and the safeguard measures to perfect the comprehensive tax system are put forward, including the tax payer, the tax administration system, and so on. Finally, draw a conclusion, summarize the deficiency and prospect.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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