促进收入公平分配的个人所得税改革研究

发布时间：2018-05-13 05:04

本文选题：个人所得税 + 公平分配　；参考：《天津财经大学》2014年硕士论文

【摘要】：“十二五”规划时期,改革纲要明确提出要注重民生。在惠及民生的多条改革建议中,税制改革是尤为重要的一项举措,因此本文选取了个人所得税就其计征制度与征管体系进行改革研究。一方面,个人所得税制度仍存在大量弊端,政府部门并未达成改革共识;另一方面,个人所得税不仅与每个公民息息相关,而且个人所得税对促进收入公平和缩小贫富差距有着极大的作用。鉴于此,个人所得税制度的进一步完善是非常迫切和必要的。本文从分析当前我国个人所得税制度基本理论和经济效用功能入手,在第二章以天津市城镇居民个人所得税缴纳数据为范例,用定量研究的实证方法计算税前和税后基尼系数,列示了当前天津市个人所得税调节收入分配的情况,其后又分析了个人所得税的主要特征。进而从四大方面展开说明我国个人所得税制度存在的基本问题,包括分类制课税模式弱化个税发挥调节收入公平分配的经济效用,个人课税制未体现税收量能负担原则,费用扣除制度公平缺失和税率累进级次偏多。接下来第三章着重分析了个人所得税的改革研究。本章中针对每一个问题分别论述了国际社会的经验借鉴,有助于从宏观角度和微观角度更好地提出合理的改革建议。在此基础上,第四章本文就个人所得税的征管体系改革进行了深层次的探究。本章中首先分析了个人所得税征管体系中存在的两大弊端,即公民自行纳税意识薄弱,征收手段信息化不完善和高收入群体税源管控不足,收入隐形化现象突出。随后笔者就这两大缺陷从理论性角度和实践性角度提出改进的观点。第五章对全文进行了归纳总结,提出了对本文的有待完善之处,最终使相关政府部门能够更好地对个人所得税计征制度和征管体系进行改革,缩小收入分配差距。
[Abstract]:During the 12th five-year Plan period, the reform outline clearly proposed to pay attention to the people's livelihood. The tax system reform is one of the most important measures among the many reform proposals that benefit the people's livelihood, so this paper chooses the personal income tax to carry on the research on the reform of the tax system and the collection and management system. On the one hand, there are still a lot of drawbacks in the individual income tax system, and the government departments have not reached a consensus on reform; on the other hand, personal income tax is not only closely related to every citizen, And personal income tax to promote income equity and narrow the gap between rich and poor has a great role. In view of this, the further improvement of the personal income tax system is very urgent and necessary. This paper begins with the analysis of the basic theory and economic utility function of the current personal income tax system in our country. In the second chapter, taking the data of urban residents' personal income tax payment in Tianjin as an example, the Gini coefficient before and after tax is calculated by the empirical method of quantitative research. This paper lists the current income distribution of individual income tax in Tianjin, and then analyzes the main characteristics of individual income tax. Then it explains the basic problems existing in the personal income tax system in China from four aspects, including the weakening of the individual tax system to play the economic utility of regulating the fair distribution of income, and the fact that the personal tax system does not reflect the principle of tax affordability. The system of expense deduction is lack of fairness and the tax rate is progressive. The third chapter focuses on the analysis of personal income tax reform research. In this chapter, the experience of international community is discussed separately in view of each problem, which is helpful to put forward reasonable reform suggestions from macro and micro angles. On this basis, the fourth chapter discusses the reform of personal income tax collection and management system. In this chapter, the author first analyzes the two drawbacks of the personal income tax collection and management system, that is, the weak awareness of citizens' self-taxation, the imperfect information-based means of collection, the insufficient control of the tax sources of high-income groups, and the prominent phenomenon of income invisibility. Then the author puts forward the improvement point of view from the angle of theory and practice. The fifth chapter summarizes the full text, puts forward the need to improve the article, and finally enables the relevant government departments to better reform the individual income tax collection system and collection system, narrowing the income distribution gap.
【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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