个人所得税改革的效应分析及对策研究

发布时间：2018-05-27 00:06

本文选题：个人所得税改革 + 效应分析　；参考：《西安工业大学》2014年硕士论文

【摘要】：改革开放以来,为了适应市场经济的需要,我国颁布了个人所得税法,并于1981年开始征收。此后,我国个人所得税制度分别在2005年、2008年以及2011年进行了改革,并得到进一步完善。作为个人所得税改革的重要部分,费用扣除标准和税率税级分别做出了相应的调整,以期能够适应经济发展,调整收入分配,增加财政收入,透明个人收入及合法性,同时缩小贫富差距,推动国民生活更加和谐。但是,个人所得税改革所产生的影响并不仅仅如此,它作为国家财政收入的主要来源,对国民消费水平,社会公平及资源配置所带来的各方面的影响最终会形成一股合力,共同影响国民经济的发展,其程度则受改革的力度和强度的影响,从而产生促进抑或阻碍的力量。那么,个人所得税改革究竟带来了哪些效应,应当怎样权衡改革的力度和强度才能使其合力最终对国民经济产生正向的影响,这是本文着力研究和解决的方向。本文以马克思主义税收思想为指导,立足于社会经济的发展现状,对个人所得税制度的改革历程进行效应分析,并综合借鉴国外个人所得税的改革成果,探索我国个人所得税制度未来的改革方向,使其能够在最大程度上促进国民经济的发展。
[Abstract]:Since the reform and opening up, in order to meet the needs of the market economy, China promulgated the personal income tax Law, and began to levy in 1981. Since then, China's personal income tax system was reformed in 2005, 2008 and 2011, and further improved. As an important part of the reform of personal income tax, the expense deduction standards and tax bands have been adjusted respectively in order to adapt to economic development, to adjust income distribution, to increase fiscal revenue, and to make personal income transparent and legitimate. At the same time, narrow the gap between rich and poor, promote a more harmonious national life. However, the impact of the reform of personal income tax is not the only one. As the main source of national financial revenue, it will eventually form a joint force on the level of national consumption, social equity and the allocation of resources. The degree of joint influence on the development of national economy is influenced by the strength and intensity of reform, thus producing the force of promotion or hindrance. So, what effect does the reform of personal income tax bring, and how to weigh the strength and intensity of the reform to make the resultant force have a positive impact on the national economy, which is the direction of this paper. Under the guidance of Marxist tax theory, based on the current situation of social and economic development, this paper analyzes the reform course of individual income tax system, and draws lessons from the foreign individual income tax reform results. In order to promote the development of the national economy to the greatest extent, this paper explores the direction of the reform of the personal income tax system in China in the future.
【学位授予单位】：西安工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】