个人所得税课税模式选择研究

发布时间：2018-03-30 20:29

本文选题：个人所得税　切入点：课税模式　出处：《河北经贸大学》2014年硕士论文

【摘要】：社会主义市场经济的快速发展使得个人收入格局发生了变化，收入来源不断增加，收入水平得到提高，，但是也面临着收入差距不断扩大的挑战。在此背景下，个人所得税作为调节收入分配、缩小贫富差距的主要税种，受到广泛关注。然而，目前我国实行的分类所得税的缺陷和不足日益凸显，对个人所得税的改革势在必行。个人所得税税制改革主要涉及税制结构、税制要素和税制实施机制三方面内容，其中税制结构给出了个人所得税制的基本框架，只有对税制结构加以明确，税制要素和税制实施机制才能在统一的思想下进行。所谓税制结构实质就是个人所得税的课税模式，因此本文对个人所得税课税模式选择进行研究。本文采用规范分析法和比较分析法，介绍了课税模式的理论依据及三种课税模式的内涵、特点，并且从公平和效率角度对课税模式进行比较，在剖析我国个人所得税现状及存在问题的基础上，借鉴国外税制改革经验，提出我国课税模式的选择。 20世纪80年代以来国外个人所得税制度的改革为我国提供了有益的借鉴，如美国个人所得税的改革、单一税的兴起和实践、综合与分类相结合的课税模式的实行等。然而单纯的讨论哪种课税模式最优是不可取的，只有结合一定的社会背景，从实际国情出发，探讨选择哪种课税模式才是最适合的，才能最终实现经济社会的发展目标。借鉴国外课税模式改革的经验，得出对我国税制模式改革的启示，进而分析我国实行综合与分类相结合课税模式的必要性和可行性，由此可以得出结论：综合与分类相结合的课税模式是我国的目标模式。综合与分类相结合的课税模式不是对具体税制要素的简单修改，而是对原有分类所得税制的根本性变革，无论是国家还是纳税人在税制模式转换过程中都要经历一段相对痛苦的时期，国家可能会损失一定的财政收入，同时纳税人适应新的税收制度也需要时间，这些都是课税模式转换的成本，是个人所得税逐步走向成熟所必须付出的代价。
[Abstract]:With the rapid development of socialist market economy, the pattern of personal income has changed, the income source has been increasing and the income level has been raised, but it is also facing the challenge of widening the income gap.In this context, personal income tax, as a major tax to regulate income distribution and narrow the gap between rich and poor, has received extensive attention.However, at present, the defects and deficiencies of classified income tax are becoming more and more obvious, and the reform of individual income tax is imperative.The reform of personal income tax system mainly involves three aspects: the structure of tax system, the elements of tax system and the implementation mechanism of tax system, among which the structure of tax system gives the basic framework of the system of individual income tax, and only the structure of tax system is clearly defined.The elements of tax system and the implementation mechanism of tax system can be carried out under the unified thought.The structure of tax system is the tax mode of individual income tax, so this paper studies the choice of tax mode of individual income tax.This paper introduces the theoretical basis of the taxation model and the connotation and characteristics of the three tax models by means of normative analysis and comparative analysis, and compares the tax models from the point of view of fairness and efficiency.On the basis of analyzing the present situation and existing problems of personal income tax in our country, and drawing on the experience of foreign tax system reform, this paper puts forward the choice of taxation mode in our country.The reform of foreign personal income tax system since 1980s has provided a useful reference for our country, such as the reform of individual income tax in the United States, the rise and practice of single tax, and the implementation of taxation model combining comprehensive and classification.However, it is not advisable to simply discuss which taxation model is optimal. Only by combining certain social background, starting from the actual national conditions, it is most appropriate to discuss which taxation model is the most suitable, and finally realize the economic and social development goal.Drawing lessons from the experience of foreign tax model reform, this paper draws the enlightenment to the reform of tax system in China, and then analyzes the necessity and feasibility of implementing the tax model combined with comprehensive and classification in our country.From this, we can draw a conclusion that the tax model combined with synthesis and classification is the target mode of our country.The tax model combined with comprehensive taxation and classification is not a simple modification of specific tax system elements, but a fundamental reform of the original taxable income tax system.Both the state and the taxpayers will have to go through a relatively painful period in the process of changing the tax system. The state may lose some fiscal revenue, and it will take time for taxpayers to adapt to the new tax system.These are the costs of tax model conversion and the price that individual income tax has to pay as it matures.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【引证文献】