以公平为导向完善我国个人所得税制研究

发布时间：2018-03-30 22:37

本文选题：社会公平　切入点：个人所得税　出处：《天津财经大学》2014年硕士论文

【摘要】：近年来,在我国经济快速发展的同时居民收入分配的差距也在逐步拉大,严重阻碍了我国社会的和谐稳定和经济的健康发展。在收入分配领域,个人所得税作为政府调节收入分配的有力工具,一直受到人们的密切关注。我国个人所得税从1980年实施到现在,仅短短30多年,相比国外200多年的个人所得税的发展历史来说,开征时间较短,为更好地适应当代社会的发展,其税收制度需逐步的修正和完善。个人所得税在当前的社会和经济状况下如何发挥作用,其改革方向在哪里,其税收制度应如何调整以更好地缩小贫富差距,成为当前相关部门在理论上和实践上需要解决的重大问题,也是本文研究的主要问题。政府一般通过调整税制来实现加强个人所得税调节收入分配的功能。通过税制结构的变化,‘来改善其调节收入分配的职能；通过强化个人所得税的征管,以提升其调节收入分配的作用。我国当前个人所得税无论是在课税模式、费用扣除、税率结构、减免税优惠,还是征收管理方面,都与公平税负目标存在较大距离,对其公平收入分配作用的发挥产生了不利影响。为配合当前经济形势发展,需要对个人所得税制度进行修改和完善,使其调节收入分配差距的功能更有效,促进社会公平的实现。本文在构建社会主义和谐社会的背景下,立足于我国社会经济发展的实际和税收体制的现实,结合我国当前收入差距扩大的事实,通过对个人所得税在组织财政收入与调节收入分配两方面的实施效果分析,揭示其公平效应的缺失并探索其原因,在借鉴国外有关税制改革经验基础上提出一些具体思路,以进一步完善个人所得税制度。
[Abstract]:In recent years, along with the rapid economic development of our country, the gap in income distribution of residents is also gradually widening, which seriously hinders the harmonious and stable society and healthy economic development of our country. In the field of income distribution, As a powerful tool of government to regulate income distribution, personal income tax has been paid close attention to. From 1980 to now, personal income tax has been implemented in China for only 30 years, compared with the development history of personal income tax in foreign countries for more than 200 years. In order to better adapt to the development of contemporary society, its tax system needs to be revised and perfected step by step. How does the personal income tax play its role in the current social and economic situation, and where is the direction of its reform? How to adjust its tax system to better narrow the gap between the rich and the poor has become a major problem that needs to be solved in theory and practice by the relevant departments at present. It is also the main problem studied in this paper. The government generally adjusts the tax system to strengthen the function of adjusting the income distribution of individual income tax and to improve its function of adjusting the income distribution through the change of the tax system structure. By strengthening the collection and administration of personal income tax, to enhance its role in regulating income distribution. The current personal income tax in China is not only in the aspects of taxation model, expense deduction, tax rate structure, tax reduction and exemption preference, but also tax collection and management. Both have a long distance from the goal of fair tax burden, which has a negative impact on the exertion of its role of fair income distribution. In order to cope with the development of the current economic situation, the individual income tax system needs to be revised and improved. Under the background of constructing a harmonious socialist society, this paper bases itself on the reality of the social and economic development and the tax system of our country, and makes the function of adjusting the income distribution gap more effective and promote the realization of social equity. Combined with the fact that the income gap is widening in our country, this paper analyzes the effect of personal income tax on the organizational financial revenue and the adjustment of income distribution, reveals the lack of its fair effect and explores the reasons for it. Based on the experience of foreign tax system reform, some concrete ideas are put forward in order to further improve the personal income tax system.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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