论我国个人所得税制调整中的税收公平导向

发布时间：2018-05-02 06:42

本文选题：个人所得税 + 税收公平　；参考：《华中师范大学》2014年硕士论文

【摘要】：个人所得税伴随着国家经济的发达程度,其重要性也逐渐凸显,从发达国家的税制结构看来,个人所得税最后都成为了国家财政收入的重要来源,同时对稳定社会经济,调节社会贫富差距都有着重要的作用,因此,个人所得税在国家税收中的地位不容忽视；另一方面,个人所得税是直接关系民生的税种,与人民的切身利益息息相关,其每一次的调整都牵动着无数人的心。本文从我国个人所得税的基本情况入题,对我国目前的个人所得税制度和征收历程作了简要的阐述,并详细的分析了我国历年来对个人所得税的调整特征和原则,同时归纳出了我国目前最新的个税调整规定。通过数据分析比较,发现目前我国个税有组织收入和调节收入分配效果不佳、稳定经济作用不突出和收入税负不公平的四大症结,从公平的角度对税制、税率、扣除和征管现状几个方面采用大量数据进行分析,得出个人所得税有失公平的结论。通过从税制本身和征管体系的具体内容方面同几个国家的比较,分析西方国家个人所得税的先进经验,得出可借鉴的对策。最后,借助税收理论对我国调整个人所得税的导向进行定位,提出以公平为导向落实人性化的立法程序、建立综合与分类相结合的个人所得税税制、调整税率结构、规范费用扣除项目、强化税收征管和建立个税税务代理体系的具体对策。
[Abstract]:With the development of national economy, personal income tax is becoming more and more important. From the perspective of the structure of tax system in developed countries, personal income tax has become an important source of national financial revenue, and at the same time, it is of great importance to the stabilization of social economy. The adjustment of the gap between the rich and the poor plays an important role. Therefore, the status of individual income tax in state taxation cannot be ignored. On the other hand, personal income tax is a tax that has a direct bearing on the people's livelihood and is closely related to the vital interests of the people. Every time its adjustment affects the hearts of countless people. From the basic situation of personal income tax in China, this paper briefly expounds the current personal income tax system and the course of collection, and analyzes in detail the characteristics and principles of adjustment of personal income tax in China over the years. At the same time summed up the latest regulation of adjustment of personal income tax in China. Through the analysis and comparison of data, it is found that at present, the income distribution of personal income tax in our country is not good, the economic stability is not prominent and the income tax burden is not fair, and the tax system and tax rate are analyzed from the perspective of fairness. A large amount of data is used to analyze the current situation of deduction and collection, and the conclusion that personal income tax is unfair is concluded. Through the comparison between the tax system itself and the specific contents of the collection and management system with several countries, this paper analyzes the advanced experience of individual income tax in western countries, and draws the countermeasures that can be used for reference. Finally, with the help of the tax theory, the orientation of adjusting personal income tax in our country is orientated, and a humanized legislative procedure based on fairness is put forward to establish a comprehensive and classified personal income tax system and adjust the structure of tax rate. Standardizing expenses deducting items, strengthening tax collection and management and setting up tax agency system of individual tax.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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