个人所得税劳动所得问题研究

发布时间：2018-04-19 10:19

本文选题：劳动所得 + 税制设计　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：随着改革开放以来市场经济的不断发展，我国居民个人收入来源和表现形式日益趋于多样化，，但以工资、薪金所得为代表的劳动所得仍然是居民收入格局的主要组成部分。对劳动所得课税进行研究对调节我国居民收入分配、构建社会主义和谐社会具有十分重要的现实意义。我国现阶段个人所得税中的劳动所得涉税项目包括工资、薪金所得，劳务报酬所得，稿酬所得项目和个体工商户的生产、经营所得中的独立劳动所得部分，涉税项目的分散影响了税负的公平。而且，相比较于出售资产等资本所得课税而言，我国现阶段个人所得税税制设计对劳动所得课税过重。此外，个人所得税种劳动所得项目的税收征管也存在着很多漏洞。本文通过总结和借鉴相关国际先进经验，从课税范围、费用扣除标准两个方面提出了完善我国劳动所得税收税制设计的政策建议。并且结合信息经济学和税收遵从理论等经济理论，对劳动所得税收的征收管理提出了改革建议和相关配套措施。
[Abstract]:With the continuous development of the market economy since the reform and opening up, the sources and manifestations of the residents' personal income are becoming more and more diversified, but the income from labor, represented by the income of wages and salaries, is still the main component of the income pattern of the residents.The study on the taxation of labor income is of great practical significance in regulating the income distribution of Chinese residents and building a harmonious socialist society.The tax-related items of personal income tax in China at the present stage include income from wages, salaries, remuneration for labor services, items of remuneration for manuscripts, production of individual industrial and commercial households, and income from independent labor.The dispersion of tax-related items affects the fairness of the tax burden.In addition, compared with capital income tax on asset sales, our personal income tax system is designed to tax labor income excessively.In addition, there are many loopholes in the tax collection of individual income tax items.By summing up and drawing lessons from the relevant international advanced experience, this paper puts forward some policy suggestions for perfecting the design of the tax system of labor income in China from two aspects: the scope of taxation and the standard of deduction of expenses.Combining with the economic theories such as information economics and tax compliance theory, this paper puts forward some reform suggestions and relevant supporting measures for the collection and management of labor income tax.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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