我国个人所得税制政策目标研究

发布时间：2018-05-31 15:41

本文选题：个人所得税 + 政策目标　；参考：《内蒙古财经大学》2014年硕士论文

【摘要】：自改革开放以来，我国的经济迅猛发展，经济水平不断提升，我国的居民收入水平也有了十分显著的提高，但与此同时我国城乡之间、区域之间、行业之间的居民收入分配差距也在不断的扩大，并有日益加剧之势，我国居民收入分配已成为经济可持续发展和社会稳定进程中不可忽视的问题。我国的个人所得税制度从最初建立至今被赋予了完善我国的税制结构、维护我国的权益、增加我国财政收入、调节本国居民收入等重大责任。最新修订的个人所得税条例于2011年9月1日实施，从其实施至今已有2年多，但任何的改革从不是一蹴而就，个人所得税制度的改革完善需要一个较长的过程，我国现行的个人所得税制度仍存在许多不尽如人意之处。本文从个人所得税的公平和效率视角作为出发点，从而来研究我国个人所得税效果的分析和一些改革的建议。本文共分为五部分，，第一部分介绍了个人所得税的研究背景以及选题意义，相关的国内外文献综述以及研究方法、思路等；第二部分阐述了现阶段我国个人所得税的功能定位，同时以最优所得税理论、负所得税理论、公平课税理论和单一税等理论作为基础，来分析不同经济时期我国个人所得税的功能随不同制度改革的相关变化。第三部分则从历史的角度来分析个人所得税制度的相关政策目标，包含了增加我国财政收入目标的效用分析、公平和效率目标的效用分析、调节收入分配目标的效用分析，和个人所得税政策目标与其他有关政策目标的关联分析等等。第四部分，延续了上一个部分，在对我国个人所得税的政策目标做出了一些效用分析之后，提出了为实现这一目标应选择的实施途径及其相关的配套措施，可分成改善相关的征管和法制环境两个主要方面。第五部分着重概括了本论文的研究结论，指出了在研究中出现的问题、研究局限及障碍，最后对未来的研究进行展望。本文通过对西方发达国家个人所得税的发展历史进行了考察研究，结合本国国情，客观分析我国在一定时期内个人所得税政策目标着重调节我国收入分配，运用一些数据分析法和以相关理论为依据，提出了我国居民目前收入差距现状，并提出了个人所得税调节我国居民收入分配的效用并没有得到充分的发挥。在借鉴国外有关经验的基础上提出了一些改革的建议，同时提出了目前要树立以个人所得税为主，遗产税、以及社会保障税为辅的税收调节系统，从而促使个人所得税的效用能够得到最大限度的发挥。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, the economic level has been continuously raised, and the income level of the residents in our country has also been greatly improved, but at the same time, between the urban and rural areas and the regions in our country, The gap of income distribution between industries is also expanding, and it is becoming more and more serious. The income distribution of residents in China has become a problem that can not be ignored in the process of sustainable economic development and social stability. The personal income tax system of our country has been entrusted with the great responsibility of perfecting our country's tax system structure, safeguarding our country's rights and interests, increasing our country's fiscal revenue and adjusting the income of our country's residents from the beginning. The newly revised personal income tax regulations, which came into effect on September 1, 2011, have been in force for more than two years, but any reform will never happen overnight. The reform of the personal income tax system will take a long time to complete. China's current personal income tax system still exists a lot of unsatisfactory. From the perspective of fairness and efficiency of personal income tax, this paper studies the effect of personal income tax in China and some suggestions for reform. This paper is divided into five parts. The first part introduces the background of personal income tax and the significance of choosing the topic, the related literature review, research methods, ideas, etc. The second part describes the functional positioning of personal income tax at the present stage in our country. On the basis of optimal income tax theory, negative income tax theory, fair taxation theory and single tax theory, this paper analyzes the related changes of the function of individual income tax in different economic periods with the reform of different systems. The third part analyzes the relevant policy objectives of the personal income tax system from the historical point of view, including the utility analysis of increasing the financial revenue target, the utility analysis of the fairness and efficiency goal, and the utility analysis of adjusting the income distribution goal. And personal income tax policy objectives and other related policy objectives, and so on. The fourth part, continuation of the previous part, after making some utility analysis on the policy goal of personal income tax in China, put forward the implementation ways and related supporting measures to achieve this goal. Can be divided into two main aspects of improving the relevant collection and management and legal environment. The fifth part summarizes the research conclusions of this paper, points out the problems, limitations and obstacles in the research, and finally looks forward to the future research. This paper studies the development history of personal income tax in western developed countries, and analyzes objectively the objective of individual income tax policy in a certain period of time, which mainly regulates the income distribution of our country. Based on some data analysis methods and relevant theories, this paper puts forward the present situation of income gap of Chinese residents, and points out that the utility of adjusting the income distribution of Chinese residents by individual income tax has not been given full play. On the basis of drawing lessons from foreign experiences, this paper puts forward some suggestions for reform. At the same time, it puts forward that we should set up a tax regulation system which is supplemented by personal income tax, inheritance tax and social security tax. In order to promote the effectiveness of personal income tax to maximize play.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】