公平视角下中国个人所得税研究

发布时间：2018-06-08 15:30

本文选题：公平视角 + 个人所得税　；参考：《上海师范大学》2014年硕士论文

【摘要】：中国现行的个人所得税由于是实行分类所得税制，，目前仅能调节收入来源比较容易控制的“显性”高收入者（如高工薪收入者），使得现行个人所得税沦为“工薪税”。对于中国个人所得税的研究，目前国内学者大多侧重在具体税制要素方面；也有部分学者认为应当尽快将现行的分类所得税制转换为综合所得税制或者综合与分类相结合的课税模式，但对税制模式转换背景下具体税制要素设计以及相关征管配套制度的研究尚不多见。本文从公平收入分配的视角来考察中国现行的个人所得税。全文共分为5章：绪论提出问题，结语进行论点总结，中间各章节分别阐述各项重要问题。第一章绪论。介绍论文选题背景及意义，确定研究对象，说明国内外研究现状，简述课题研究方法等。提出中国个人所得税制改革是要将每一个具体税制要素放在税制模式转换背景下进行考虑。第二章税收公平理论。首先考察人类社会对公平问题的研究，在此基础上结合现代经济社会的发展现实，给现代意义上的公平下一定义，并从理论层面与现实层面两个维度进行更深层次地剖析。然后，通过梳理西方经济学家有关税收公平原则的描述，对税收公平原则进行界定，并指出衡量纳税能力的三个标准：所得、财产和消费支出，其中所得是最主要的。而量能课税原则又是税收公平的重要原则之一。第三章公平视角下中国个人所得税问题分析。首先指出分类课税模式的制度设计不利于调节收入公平分配；通过举例并一一绘制表格来说明现行个人所得税制存在横向和纵向双向公平缺失。然后，又进一步指出不能有效界定和监控纳税人的所有收入，难以体现普遍征税的原则；分别从应税所得项目的确定和征免收入划分两个方面进行论证。其次，“一刀切”式的费用扣除制度，难以体现负担能力原则；分别从家庭负担、通胀因素、部分应税项目费用扣除标准偏低等方面加以说明。再次，税率结构设计不合理，导致部分应税所得项目之间的税负严重不公。最后，税收征管不力，导致个人所得税公平缺失加重。主要表现在：一、相关征管制度落实不到位；二、部门协税职能不清，责任不明；三、信用体系不健全，现金交易相当普遍；四、对偷逃个人所得税行为处罚不力。第四章中国个人所得税改革。首先，税收公平原则与个人所得税改革。指出税收公平原则是税制设计和实施的首要原则。然后，阐明中国个人所得税制改革的目标与原则：实行综合与分类课税模式；实行差别化的个人宽免制度；宽税基、低税负、适度超额累进税率；源泉扣缴与自行综合申报相结合。同时，为综合与分类税制模式提供一个切实可行的设计方案。最后，在综合与分类税制模式下，对具体税制要素（包括纳税人、征税范围、扣除项目与标准、税率）进行一一设计；特别是对综合与分类征收部分的划分、附加扣除项目的设立、现行税率与模拟税率之间的比较，比较有新意。第五章综合与分类课税模式配套制度和措施。相关征管制度和配套措施具体包括：一、全面落实现行各项征管制度；二、建立全国统一的个人所得税征管信息平台；三、建立有效的财产与收入监控制度；四、建立个人所得税交叉稽核制度。结语部分，总结概括本文研究的相关成果。
[Abstract]:The current personal income tax in China is due to the implementation of the taxable income tax system. At present, the current individual income tax is reduced to "pay tax", which can only regulate the "dominant" high income people (such as high paid income), which is easily controlled by the source of income. Some scholars believe that the current taxable tax system should be converted into a comprehensive income tax system or a combination of comprehensive and classified models of taxation as soon as possible. However, there are few studies on the specific design of the tax system and the related collection and management system under the background of the transformation of the tax system mode. This article is divided into 5 chapters: the introduction puts forward questions, concluding remarks summarize the issues, and the middle chapters explain the important issues respectively.
The first chapter introduces the background and significance of the topic, the object of the study, the status of the research at home and abroad, and the research methods of the subject. It is proposed that the reform of individual income tax system in China should be taken into consideration under the background of the conversion of tax pattern.
The second chapter is the theory of tax fairness. First, the research on the fairness of human society, on this basis, combined with the development of modern economic society, gives the next definition of justice in the modern sense, and makes a deeper analysis from the theoretical level and the two dimensions of the realistic level. The description of the plain, defines the principle of tax fairness, and points out the three criteria for measuring tax capacity: income, property and consumption, among which income is the most important, and the principle of taxation is one of the important principles of tax fairness.
The third chapter analyses the problem of individual income tax in China from the perspective of fairness. First, it is pointed out that the system design of the taxable tax model is not conducive to the fair distribution of income; it shows that the current personal income tax system has both horizontal and vertical bi-directional imperfection by example and one by one. Then, it is further pointed out that it can not be effectively defined and monitored. All the income of the taxpayers is difficult to reflect the principle of general taxation; it is demonstrated separately from two aspects: the determination of the taxable income items and the division of the exemptions income. Secondly, the "one size fits all" fee deduction system is difficult to reflect the principle of the burden ability; from the family burden, the inflation factor, the partial taxable project expense deducts the standard deviation respectively. Thirdly, the tax rate structure design is not reasonable, and the tax burden between some taxable income items is seriously unfair. Finally, the tax collection and management is poor, leading to the aggravation of the loss of personal income tax. The main manifestations are: first, the related management system is not in place; two, the function of the Department is unclear, the responsibility is unknown; three, credit body. Not perfect, cash transactions are quite common; four, penalties for escaping from personal income tax are inadequate.
The fourth chapter of the reform of individual income tax in China. First, the principle of tax fairness and the reform of individual income tax. It is pointed out that the principle of tax fairness is the primary principle of the design and implementation of the tax system. Then, the objectives and principles of the reform of the individual income tax system in China are clarified: the implementation of the comprehensive and classified model of Taxation, the implementation of the differential individual exemption system, and the wide tax base. At the same time, it provides a practical design scheme for the comprehensive and classified tax system. Finally, under the comprehensive and classified tax system, the specific tax elements (including taxpayers, tax scope, deduction items and standards, tax rates) are designed one by one. In particular, the comparison between the current tax rate and the simulated tax rate is quite new, especially for the division of comprehensive and classified collection parts and the establishment of additional deduction items.
The fifth chapter of the comprehensive and classified tax model supporting system and measures. The related collection and management system and supporting measures include: first, the overall implementation of the current management system; two, the establishment of a unified national personal income tax collection and management information platform; three, the establishment of effective property and income supervision degree; four, the establishment of individual income tax cross audit system Degree.
The conclusion part summarizes and summarizes the relevant results of this study.
【学位授予单位】：上海师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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