我国高收入者个人所得税征管现状、原因及对策研究

发布时间：2018-06-20 14:44

本文选题：高收入者 + 个人所得税　；参考：《中国海洋大学》2014年硕士论文

【摘要】：随着改革开放的不断深入和社会主义市场经济的逐步完善，分配方式也发生了重大变化，由过去的按劳分配为主发展成为按劳分配与按生产要素分配相结合的分配方式。分配方式的变化导致居民收入来源的多样化，收入渠道多了，收入提高了，涌现了一大批的高收入群体，同时造成了贫富差距的不断拉大，而且近些年来我国的基尼系数都在0.4以上，说明我国的贫富差距程度比较严重。个人所得税的征收就意在调节收入差距，，促进社会公平，缓解社会不公，但是，由于税收是无偿缴纳的，所以自利的个人都不会主动自愿地纳税，而本应该成为个人所得税征收主体的高收入者亦会为了一己之私偷税漏税，导致大量税款流失，从而个人所得税的调节作用无法充分发挥。本文就高收入个人形成和界定以及其收入特点进行了分析，并以枣庄市为例对当地高收入人群个人所得税征管现状进行了剖析，通过分析研究，得出导致我国高收入者个人所得税管理中存在以下四个方面的问题：税制问题、征管问题、征纳环境问题以及法制问题。高收入者缴纳个人所得税中存在的一系列问题，致使个人所得税流失严重，导致贫富差距进一步扩大，社会矛盾进一步激化。为了改善这种社会现状，使个人所得税的调节功能得以正常发挥，本文在深入分析高收入者个人所得税征管过程中存在的问题的基础上，有针对性地提出了相关对策建议：立法环节完善法制、执法环节完善征管、守法环节提高纳税人税法遵从度以及相关制度的完善，旨在对加强税务部门对高收入者个人所得税征管，减少高收入群体税收收入的流失，真正发挥个人所得税的调节功能，调节我国的收入分配，缩小贫富差距，同时完善我国税收的法律法规，维护税法权威。具体包括有五个部分，首先，导论部分介绍了论文选题背景和依据、研究意义、国内外研究综述和研究方法；第一部分介绍了我国高收入者的产生、高收入者的界定以及行业分布、收入特征；第二部分则以枣庄市为例，对高收入者个人所得税征管现状和制约因素进行了分析和阐述；第三部分就我国高收入者个人所得税在税制、征管、征纳环境、法制等四个方面存在的问题进行深入剖析分析；第四部分根据个人所得税征管中存在的问题，提出了有针对性的对策建议。
[Abstract]:With the deepening of reform and opening up and the gradual improvement of the socialist market economy, the distribution mode has also undergone major changes, from the distribution according to work to the distribution according to work and distribution according to production factors. The change in distribution mode has led to the diversification of the income sources of residents, the increase in income channels, the emergence of a large number of high-income groups, and the widening gap between the rich and the poor. In recent years, the Gini coefficient of our country is above 0.4, which indicates that the gap between the rich and the poor is serious. The collection of personal income tax is intended to adjust the income gap, promote social equity, and alleviate social injustice. However, since taxes are paid free of charge, self-interested individuals will not voluntarily pay taxes voluntarily. And the high income who should be the main body of personal income tax collection will also evade tax for their own private tax, resulting in a large amount of tax loss, thus the regulation of personal income tax can not be fully played. This paper analyzes the formation and definition of high-income individuals and their income characteristics, and takes Zaozhuang City as an example to analyze the current situation of personal income tax collection and management among local high-income groups. It is concluded that there are four problems in the management of personal income tax of high income earners in China: tax system, collection and management, environment and legal system. A series of problems existing in the high income earners pay personal income tax, which leads to the serious loss of personal income tax, the further widening of the gap between the rich and the poor, and the intensification of social contradictions. In order to improve this social situation and make the regulating function of personal income tax play a normal role, this paper analyzes the problems existing in the process of personal income tax collection and management of high income earners. The relevant countermeasures and suggestions are put forward: perfecting the legal system in the legislative link, perfecting the collection and management in the law enforcement link, improving the tax compliance degree of the taxpayer and the perfection of the related system in the law-abiding link, The aim is to strengthen tax departments' collection and administration of individual income tax for high income earners, to reduce the loss of tax revenue of high-income groups, to truly exert the regulating function of personal income tax, to regulate the income distribution in our country, and to narrow the gap between the rich and the poor. At the same time, improve China's tax laws and regulations, and maintain the authority of tax law. There are five parts. First, the introduction introduces the background and basis of the thesis, the significance of the research, the domestic and foreign research review and research methods. The first part introduces the generation of high income earners in China. The second part takes Zaozhuang City as an example to analyze and explain the current situation and restrictive factors of personal income tax collection and management of high income earners. The third part analyzes the problems existing in the tax system, collection and management, the environment of collection and the legal system, etc. In the fourth part, according to the problems existing in the collection and management of personal income tax, the fourth part analyzes the problems existing in the collection and management of the personal income tax of the high income earners in our country. Some countermeasures and suggestions are put forward.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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