我国个人所得税课税模式改革的研究

发布时间：2018-05-30 06:30

本文选题：个人所得税 + 课税模式　；参考：《天津财经大学》2014年硕士论文

【摘要】：个人所得税税收制度中一个很重要的问题就是课税模式的选择,课税模式直接或间接的影响着个人所得税的财政收入职能和调节收入分配职能。目前,对个人所得税课税模式的划分就是对个人收入的类型进行归类或合并,目前有两种主流的划分方法,本文沿用其中一种划分方法,即分类课税模式、综合与分类相结合的课税模式、综合课税模式。各国根据本国的国情,选择了符合自身特点和政策需要的课税模式。随着经济的快速发展,我国个人所得税制度中对经济发展无益或者阻碍经济发展的地方越来越多,财税理论界和社会公众要求改革的呼声特别是课税模式的改革的呼声一直很高。十二五规划给我们以信心：即将在我国实行综合与分类相结合的个人所得税课税模式。本文通过对个人所得税不同课税模式的比较和分析,针锋相对的指出个人所得税分类课税模式所产生的弊病。本文还详细列举了典型发达国家的个人所得税制度。借鉴国外个人所得税的成功案例,结合我国的经济发展水平和人们的收入水平以及税收征管水平等具体国情,提出我国实行综合与分类相结合的课税模式的可行性,并提出几点具体执行措施,最后为我国个人所得税课税模式改革方案提出自己的见解。本文的结构比较清晰,总共有六个部分,第一部分是绪论。主要写当今时代,我国个人所得税课税模式改革的具体背景和理论及现实意义。同时本文梳理国内外专家学者在个人所得税税制方面的研究成果,并分别进行了国内研究综述和国外研究综述。第二部分分别介绍三种课税模式,并分析其各自的特点,进而分析三种模式分别适用的税收“土壤”,某一国家的税收“土壤”是指该国的具体税收环境、法制环境、人文环境等。第三部分是分析目前我国个人所得税课税分类课税模式存在的问题,进而得出我国不应该继续实行个人所得税分类课税模式的结论。第四部分分别介绍典型发达国家的个人所得税课税模式,通过课税对象、税率、费用扣除和税收征管几大方面的研究分析,在国外比较完善的个人所得税制中找寻值得我国学习和借鉴的地方,当然不是照搬国外的个人所得税税制,借鉴的前提是该种办法适合在我国推行。第五部分运用比较分析法,分别从税收公平角度和税收效率角度分析三种课税模式,然后根据我国具体国情,提出我国实行综合与分类相结合的课税模式的结论。第六部分提出配合我国个人所得税课税模式改革的配套措施,包括完善法律体系建设、设计合理的税率和费用扣除标准,以及提高税收征管效率等。
[Abstract]:One of the most important problems in the tax system of individual income tax is the choice of taxation model, which directly or indirectly influences the function of fiscal revenue and the function of adjusting income distribution of individual income tax. At present, the division of individual income tax model is to classify or merge the types of personal income. There are two main methods of classification, one of which is classified taxation model, which is used in this paper. Comprehensive and classification of the combination of taxation model, comprehensive taxation model. According to their own national conditions, countries choose their own characteristics and policy needs of taxation model. With the rapid development of the economy, there are more and more places in our personal income tax system that are not beneficial to or hinder economic development. The calls for reform, especially the reform of taxation model, have been very high in the financial and taxation theory circle and the public. The 12th Five-Year Plan gives us confidence that a comprehensive and classified personal income tax model will be implemented in China. Through the comparison and analysis of the different tax models of personal income tax, this paper points out the disadvantages of the taxing mode of individual income tax classification. This article also enumerates the individual income tax system of the typical developed country in detail. Referring to the successful cases of foreign individual income tax, combining the economic development level of our country, people's income level and the level of tax collection and management, this paper puts forward the feasibility of implementing the tax model combining comprehensive and classification in our country. Finally, the author puts forward his own opinion for the reform of the tax mode of personal income tax in China. The structure of this paper is clear, there are six parts altogether, the first part is the introduction. This paper mainly describes the background, theory and practical significance of the reform of tax mode of personal income tax in our country. At the same time, this article combs the domestic and foreign experts and scholars in the personal income tax system research results, and carries on the domestic research summary and the foreign research summary separately. The second part introduces the three tax models, and analyzes their respective characteristics, and then analyzes the tax "soil" which applies to the three models respectively. The tax "soil" of a country refers to the specific tax environment and the legal environment of the country. The humanistic environment, etc. The third part is to analyze the existing problems of taxable taxation model of personal income tax in our country, and then draw the conclusion that our country should not continue to carry out the taxable taxation model of individual income tax. The fourth part introduces the tax model of individual income tax in typical developed countries, and analyzes the tax object, tax rate, expense deduction and tax collection and management. It is not to copy the foreign personal income tax system to look for the place that our country should learn and learn from in the foreign relatively perfect personal income tax system, the reference premise is that this kind of method is suitable to be carried out in our country. The fifth part uses the comparative analysis method to analyze the three tax models from the angle of tax fairness and tax efficiency respectively. Then according to the specific situation of our country, the conclusion that our country carries out the tax model which combines the synthesis and the classification is put forward. In the sixth part, the author puts forward some supporting measures to coordinate the reform of tax mode of personal income tax in China, including perfecting the legal system, designing reasonable tax rate and expense deduction standard, and improving the efficiency of tax collection and administration.
【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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