个人所得税家庭课征制的比较研究

发布时间：2018-04-20 02:36

本文选题：个人所得税 + 家庭单位　；参考：《天津财经大学》2014年博士论文

【摘要】：个人所得税是跟人们生活密切相关的主要税种。我国的经济社会形势不断变化发展,人们取得收入的途径和方式越来越多样化,这些都使个人所得税的征收管理增加了难度。开征个人所得税的主要目的是缩小贫富差距、均衡社会收入,对经济的发展也有着重要的促进作用。然而,在实际操作的过程中,个人所得税却发挥出了“逆向调节”的作用,逐渐暴露出个人所得税税制存在的问题和弊端,其对收入的调节功能受到了质疑。因此,以家庭为单位征收个人所得税的改革已经成为重要且现实的课题。以家庭为单位征收个人所得税相对于以个人为单位而言,不仅体现了税收公平原则,而且更能准确地反映经济社会的纳税主体。以家庭为单位征收个人所得税的综合税制应是我国个人所得税改革的方向,这样才能从根本上缓解我国收入差距过大的问题。本文共分为八个部分：第一部分为引言与导论,阐述本文的写作背景、研究目的与意义、本文的研究主要内容、研究方法和创新点；第二部分为文献综述,分为国内和国外两个主要部分,总结个人所得税前人的研究内容,并对相应的国内外研究综述做出评述；第三部分阐述我国个人所得税的现状,首先对本文研究的主体即个人所得税的概念进行限定,并阐述中国征收个人所得税的现状与出现的问题,分析国外个人所得税的改革历程,同时也提出中国个人所得税的征收的改革趋势；第四、五、六章为本文对以家庭为单位的中国征收个人所得税的基本设计,即围绕决定征收个人所得税的三个主要方面：税制模式、税基和税率。第四章,中国以家庭为单位征收个人所得税税制模式的选择,分析个人所得税征收模式的选择在以家庭为单位的情况下的不同,提出自己的建议；第五章,中国以家庭为单位征收个人所得税税基设计,本章主要借鉴个人所得税税基设计的国际经验,阐述中国以家庭为单位征收个人所得税税基设计；第六章,中国以家庭为单位征收个人所得税税率设计,首先比较国际上以家庭为单位征收个人所得税税率,并阐述以家庭为单位征收个人所得税税率的变化趋势和中国个人所得税税率存在的问题；其次阐述中国以家庭为单位征收个人所得税税率的设计；第七章,中国以家庭为单位征收个人所得税的实证研究——以天津市为例,通过实证分析,计算出本文以家庭为单位征收个人所得税与现在征收的个人所得税进行对比分析,说明其有效性；第八章,中国以家庭为单位征收个人所得税的征管系统改革,主要从以家庭为单位征收个人所得税制度、以家庭为单位征收个人所得税征管措施和以家庭为单位征收个人所得税的征管系统进行改革和相关经验的借鉴。本文研究结果表示,在以家庭为单位征收个人所得税的设计方面：税制模式选择上应该选择以家庭为单位征收个人所得税的混合税制模式；税基的设计方面要实行费用减除设计原则,扩大税基与应税收入的原则；税率设计方面要实行,减少累进税率档次降低最高边际税率、“以人为本”的家庭为单位税率设计改革和税率指数化改革设计原则。在以家庭为单位征收个人所得税的实证方面我们以天津市为例,实际测算得知2013年天津市的免征额应该大约为3318.4元,略低于现行3500元的标准。通过本文的分析可以有效的即可避免富人漏税,又可避免穷人多上税的情况,还可提高我国个人所得税的征收力度,为提高个人所得税在中央政府财政收入的比例奠定基础,为以后以家庭为单位征收个人所得税提供理论基础。
[Abstract]:Personal income tax is the main tax which is closely related to people's life. The economic and social situation in China is constantly changing, and the ways and means of obtaining income are becoming more and more diversified. These have made the collection and management of individual income tax more difficult. The main purpose of the Levy of personal income tax is to narrow the gap between the rich and the poor and balance the income of the society. However, in the process of actual operation, the individual income tax has played a "reverse regulation" role, gradually exposes the problems and disadvantages of the individual income tax system, and its adjustment function of income has been questioned. Therefore, the personal income tax is levied by the family as a unit. Leathers have become an important and realistic subject. The collection of personal income tax by family units is not only reflected in the principle of tax fairness but also more accurately reflecting the tax subject of the economy and society. The comprehensive tax system of individual income tax collection in the family unit should be the direction of the reform of individual income tax in China. This can fundamentally alleviate the problem of excessive income gap in China. This article is divided into eight parts: the first part is the introduction and introduction, the writing background, the purpose and significance of the study, the main content of the study, the research method and the innovation point; the second part is the literature review, which is divided into two major parts at home and abroad. This paper summarizes the previous research contents of personal income tax and reviews the relevant domestic and foreign research summaries; the third part expounds the status of personal income tax in China, first defines the concept of the subject of this article, namely, the concept of personal income tax, and expounds the current situation and problems of the individual income tax in China, and analyzes the foreign individual. In the course of the reform of tax, the reform trend of the collection of individual income tax in China is also put forward. The fourth, fifth, six chapter is the basic design of the individual income tax collected in the family based China, that is, the three main aspects of the individual income tax, which are the tax model, the tax base and the tax rate. In the fourth chapter, China takes the family as a single one. The choice of the individual income tax system model, the choice of the individual income tax collection mode in the case of family as the unit, and put forward their own suggestions. The fifth chapter, China takes the family as a unit to collect the individual income tax base design. This chapter mainly draws on the international experience of the individual income tax base design, and expounds China The family expropriate the individual income tax base for the unit. In the sixth chapter, China expropriate the individual income tax rate of the family as a unit, first compares the tax rate of individual income tax in the family as a unit, and expounds the change trend of the individual income tax rate of the family as a unit and the existence of the individual income tax rate in China. Secondly, it expounds the design of the tax rate of individual income tax collected by the family as a unit in China; the seventh chapter, the empirical study on the collection of personal income tax in China by family as a unit, taking Tianjin as an example, through the empirical analysis, calculates the comparison between the individual income tax collected by the family as the unit and the individual income tax collected now. The eighth chapter is the reform of the collection and management system of individual income tax in China, mainly from the family as a unit of individual income tax system, the collection and management of personal income tax and the collection and management of personal income tax by family as a unit, and the borrowing of relevant experience. The result of this study indicates that the design of individual income tax is collected in the family unit: the choice of tax pattern should choose a mixed tax model of individual income tax in the family unit; the design of the tax base should implement the principle of cost reduction design, the principle of enlarging the tax base and the taxable income, and the design of the tax rate. To implement, reduce the progressive tax rate to reduce the highest marginal tax rate, the "people-oriented" family for the unit tax design reform and the tax rate index reform design principles. In the empirical aspects of the collection of individual income tax in the family unit, we take Tianjin as an example, it is measured that the exemptions of Tianjin in 2013 should be about 3318.4. Yuan, slightly lower than the current standard of the current 3500 yuan. Through this analysis can effectively avoid the tax leg of the rich, but also to avoid more tax on the poor, but also to improve the collection of personal income tax in China, in order to improve the proportion of personal income tax in the central government of the proportion of fiscal revenue set the basis for the future of the family as a unit for the collection of individual units. The tax collection provides a theoretical basis.

【学位授予单位】：天津财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.42

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