OECD国家个人所得税改革对我国的启示

发布时间：2018-04-12 20:34

本文选题：个人所得税 + 经济合作与发展组织　；参考：《上海海关学院》2017年硕士论文

【摘要】：个人所得税(Personal Income Tax,PIT)作为世界各国征收的主要税种之一,既是国家财政收入的重要组成部分,也是一国政府对社会收入进行调控分配的重要工具。个人所得税制度的设计和构建不仅影响国家经济的发展,还直接作用于社会公平稳定,因此,效率和公平是税制研究中的中心问题。但是,税制涉及到征收模式、税率、扣除项目等诸多方面,是一个较为复杂的体系。我国个人所得税征收虽已经有三十多年的历史,经过数次修订制度日益完善,但随着经济飞速发展,现行制度的缺陷日益凸显,制度有待进一步改革完善。经济合作与发展组织(Organization for Economic Co-operation and Development, OECD)作为重要的经济组织,其成员国尤其是其部分发达国家在个人所得税方面有着完善和成熟的发展,对OECD国家的个税制度进行研究进而总结出其改革趋势,可以为我国个税改革提供宝贵的经验借鉴。本论文基于OECD国家个人所得税改革趋势研究,对我国的个人所得税改革提出建议。本文第一章讨论了研究OECD国家个人所得税改革的理论和实践意义,并综述了改革研究的主要观点和进展。基于理论知识分析我国现行制度的问题,结合OECD国家相关适合的改革经验,为我国政府改革提出相关建议。第二章对个税改革的主要理论依据进行了阐述,包括新国家干预、内生增长、最有所得税、公平课税、负所得税理论。第三章对我国个税制度的发展历程以及现行制度进行概述,结合目前经济学的具体数据,分析了现行制度所存在的收入分配调节功能局限、分类所得税制与经济形式不适应、税率结构、项目扣除和征管机制不合理等问题。第四章分析了 OECD国家2006年到2015年10年的个人所得税改革趋势。其个税收入对国内生产总值(Gross Domestic Product, GDP)和总税收收入(GeneralRevenue)的占比有小幅度升高但基本保持稳定的趋势。税制方面仍以综合所得税为主导,部分国家改革为混合所得税制,少数为单一所得税制。纳税单位多数以个人为单位,部分国家以家庭为单位,不同国家不同原因导致两者方式的转变。税率设置方面从最高法定税率、最高边际税率和税级三个方面对OECD国家改革趋势做以分析。扣除项目多采用指数化调整机制。税收征管方面总结了 OECD国家较为完善的申报纳税、识别号、信息系统和税收执法制度。第五章基于前几章我国与OECD国家比较分析,对我国改革方向提出具有现实意义的建议。
[Abstract]:Personal Income tax (personal Income tax), as one of the major taxes collected in the world, is not only an important part of the national financial revenue, but also an important tool for the government to regulate and distribute the social income.The design and construction of individual income tax system not only affects the development of national economy, but also plays a direct role in social equity and stability. Therefore, efficiency and fairness are the central problems in the study of tax system.However, the tax system involves many aspects, such as levying mode, tax rate, deducting items and so on.Although personal income tax collection in China has a history of more than 30 years, after several revisions, the system has been improved day by day, but with the rapid development of economy, the defects of the current system have become increasingly prominent, and the system needs to be further reformed and perfected.As an important economic organization, the Organization for Economic Cooperation and Development (OECD), the Organization for for Economic Co-operation and Development (OECDD), has developed its member countries, especially some developed countries, in terms of personal income tax.The research on the personal income tax system in OECD countries and the summary of its reform trend can provide valuable experience for the reform of personal income tax in China.Based on the research on the reform trend of individual income tax in OECD country, this paper puts forward some suggestions on the reform of personal income tax in China.The first chapter discusses the theoretical and practical significance of the research on OECD national personal income tax reform, and summarizes the main viewpoints and progress of the reform research.Based on the theoretical knowledge, this paper analyzes the problems of the current system of our country, and combines the relevant reform experience of OECD countries, and puts forward some relevant suggestions for the reform of our government.The second chapter expounds the main theoretical basis of the reform of personal income tax, including the new state intervention, endogenous growth, most income tax, fair taxation, negative income tax theory.The third chapter summarizes the development course and current system of personal income tax system in our country, and analyzes the limitation of income distribution regulation function existing in the current system, and the classification income tax system does not adapt to the economic form.Tax rate structure, item deduction and collection and management mechanism unreasonable and so on.Chapter four analyzes the reform trend of personal income tax in OECD countries from 2006 to 2015.Its share of gross domestic product gross Domestic products (GDP) and total tax revenue was slightly higher but largely stable.The tax system is still dominated by comprehensive income tax, some countries are reformed into mixed income tax system, and a few are single income tax system.Most tax paying units are personal units, and some countries are family units. Different countries have different reasons to change the two ways.This paper analyzes the reform trend of OECD country from three aspects: the highest legal tax rate, the highest marginal tax rate and the tax band.Deduct items to use the indexed adjustment mechanism.In the aspect of tax collection and management, this paper summarizes the perfect tax declaration, identification number, information system and tax enforcement system in OECD countries.The fifth chapter, based on the comparative analysis between China and OECD countries, puts forward some practical suggestions on the reform direction of our country.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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