我国个人所得税现行课税模式的弊端分析与改革研究

发布时间：2018-05-29 18:33

  本文选题：课税模式改革 + 税收流失测算　； 参考：《复旦大学》2014年博士论文

【摘要】：我国个人所得税自开征以来一直采用分类所得课税模式,这一课税模式在我国开征个税的早期,是切实可行的。但是随着我国经济的飞速发展、人们收入水平的大幅度提高以及收入多元化的普遍性,现行的分类所得课税模式有失公平的弊端越来越突出,我国近十多年来收入分配不均、贫富分化以及个税流失等问题日益加剧,因此,个人所得税课税模式的改革势在必行。本文分为七章,第一章和第二章是背景介绍和文献综述评述,第三到第七章是本文的主体部分。其中,第三章是基本的理论分析部分；第四章和第五章是现行课税模式的弊端剖析及实证测算部分；第六章是我国课税模式改革方案的设计；第七章是课税模式改革实施的保障措施；最后是结论部分。第一章“绪论”,主要介绍选题背景和意义,说明研究思路、研究框架和研究方法,指出文章的创新点。第二章“文献综述”,分别从理论和实践部分对国内外有关课税模式的研究做了梳理。理论综述部分首先对国内外用于评述课税模式效果的两个要素：公平和效率的研究进行了归纳和总结；其次对在设计课税模式时必须考虑的一个重要要素：累进性的国内外研究进行了梳理、归纳和总结；最后对课税模式的理论研究进行了综述分析。实践部分主要是对课税模式的选择以及个人所得税流失测算研究进行了评述。第三章“个人所得税课税模式的理论基础分析”,首先对个人所得税的三种课税模式进行了理论分析和比较,并且用一张表格把三种课税模式的各种优缺点和特点进行了归纳和比较；接着剖析了分类所得与综合所得的关系,说明了综合所得课税模式其实依旧是以所得的分类为基础的,也就说明这两者之间的密切关系,并且分析了综合所得与分类所得之间的区别；最后对应税总所得和应税净所得的理论进行了全面剖析。第四章“我国分类所得税课税模式弊端——公平性缺失”,在这一章中,系统地剖析了我国现行分类所得课税模式下各种问题导致的不公平,包括税基范围狭窄问题、复杂的税率结构及其他税率问题、不合理的费用扣除问题、纳税期限和纳税单位。并且在每一部分用翔实的案例印证了理论分析的不公平性。第五章“我国分类所得课税模式弊端——税收流失严重”,在这一章中,首先剖析了我国分类所得课税模式下税收流失严重的原因,包括分类课税模式本身缺失公平性、分类课税模式设计的特点、分类课税模式下税收优惠乱而多以及征管效率低下等；其次用多种方法对我国近十几年的个人所得税税收流失进行了测算,发现个人所得税的税收流失率很大,也进一步说明现行课税模式改革的必要性。第六章“我国课税模式的改革方案”,在这一章中,首先分析了世界范围内各个国家课税模式选择的影响因素以及课税模式实践运用的历史发展轨迹；其次,结合国际课税模式发展规律提出了分类综合税课税模式的渐进式改革方案,包括改革中适合综合计征的所得项目的界定；需要综合计征的适用人群的界定、费用扣除项目的改革、税率的改革以及申报单位的改革等。第七章“课税模式改革实施的保障措施”,在这一章中,首先提出了与课税模式改革配套的征管模式改革；其次分析了与改革相适应的征管条件以及配套措施改革,包括信息化系统、激励约束机制、税务征管和执法队伍以及个人征信系统等的建设。全文总结部分形成三个结论：第一,我国目前的分类所得课税模式引起了种种问题最后导致税收的极大不公平；第二,我国个人所得税的税收流失规模很大；第三,在近期我国应该采用分类综合所得课税模式,并且分群体分项目分步骤进行渐进式改革。
[Abstract]:The model of taxable income tax has been adopted since the Levy of individual income tax in China. This model is practicable in the early period of levying a tax in China. However, with the rapid development of China's economy and the widespread improvement of people's income level and the universality of income diversification, the current taxable model of taxable tax is unfair. The malpractice is becoming more and more prominent. In the past ten years, the income distribution of our country is uneven, the polarization of the rich and the poor and the loss of individual tax are becoming more and more serious. Therefore, the reform of the model of individual income tax is imperative. This article is divided into seven chapters. The first and second chapters are the background and literature review, and the third to seventh chapters are the main part of this article. The third chapter is the basic theoretical analysis part; the fourth and fifth chapters are the disadvantages of the current tax model and the empirical calculation part; the sixth chapter is the design of the reform scheme of the tax mode in China; the seventh chapter is the safeguard measures for the reform of the tax mode; the last chapter is the conclusion part. The first chapter "Introduction", mainly introduces the background of topic background. And significance, explain the research ideas, research framework and research methods, and point out the innovation of the article. The second chapter "literature review", from the theoretical and practical parts of the domestic and foreign study of tax model. The theoretical review part of the first part of the review of the two elements of the effect of tax model: fairness and efficiency The following is a summary and summary, followed by an important factor that must be considered in the design of the model of Taxation: the research of progressive domestic and foreign research, induction and summary; finally, the theoretical research on the model of tax is summarized and analyzed. The practical part is mainly about the choice of the mode of Taxation and the calculation of the loss of individual income tax. The third chapter "the theoretical basis of the individual income tax model", first of all, the theoretical analysis and comparison of the three modes of individual income tax, and the comparison of the advantages and disadvantages and characteristics of the three types of tax models with a form; and then dissecting the classification income and the comprehensive income. It shows that the model of comprehensive income tax is still based on the classification of income. It also explains the close relationship between the two, and analyzes the difference between the comprehensive income and the classified income. Finally, the theory of the total taxable income and the net income tax is thoroughly analyzed. The fourth chapter, "taxable income tax in China" In this chapter, this chapter systematically analyzes the inequity caused by various problems in our current taxable income tax model, including the narrow tax base scope, complex tax rate structure and other tax rates, unreasonable cost deductions, tax time and tax units. And in each department. The unfairness of theoretical analysis is confirmed by full and accurate cases. The fifth chapter "the abuse of taxable model in our country - the tax loss is serious". In this chapter, the reasons for the serious tax loss under the taxable model of taxable income in China are analyzed, including the lack of fairness in the classification model itself and the design of taxonomy model. Characteristics, taxable tax mode under the mode of tax incentives and the efficiency of low efficiency and so on. Secondly, a variety of methods are used to calculate the loss of personal income tax in China in recent ten years. It is found that the tax loss rate of individual income tax is very large, and the necessity of the reform of current tax mode is further explained. The sixth chapter "China tax model" In this chapter, in this chapter, we first analyze the influencing factors of the selection of tax modes in every country in the world and the historical development track of the practice and application of the tax mode. Secondly, it puts forward the gradual reform scheme of the classification and comprehensive tax model, which is suitable for the comprehensive plan in the course of the reform. The definition of the acquired items, the definition of the applicable population, the reform of the expense deduction, the reform of the tax rate and the reform of the declaration unit. The seventh chapter "the safeguard measures for the reform of the mode of Taxation", in this chapter, the reform of the collection and management mode matching with the reform of the model tax mode is first proposed; secondly, the analysis is made. The conditions for the collection and management adapted to the reform and the reform of the supporting measures, including information system, incentive and restraint mechanism, tax collection and administration, and personal credit system, etc., have three conclusions in the full text. First, the current taxable model of taxable income in China has caused a variety of problems and resulted in a great loss of taxation. It is fair; second, the tax loss of individual income tax in China is large. Third, in the near future, our country should adopt the classification and comprehensive income tax model, and divide the groups into sub projects to carry out gradual reform.
【学位授予单位】：复旦大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.42
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本文编号：1951954