以家庭为单位的个人所得税改革研究
发布时间：2018-06-22 21:38
本文选题：个人所得税 + 纳税单位 ； 参考：《兰州财经大学》2015年硕士论文
【摘要】：个人所得税是对来源于自然人个人各项所得进行征税的一种直接税。1980年,我国的个人所得税法诞生,随后的30多年中,历经6次重要修正。目前我国的个人所得税收入逐年增长,在整个税种中的地位日渐突出。随着改革开放经济的发展,我国贫富差距日益拉大。在此背景下,个人所得税调节收入分配的作用被广泛关注,全社会对收入分配制度改革的期待日渐强烈,个人所得税的改革也因此受到理论界的广泛关注。由于纳税单位决定了一个国家个人所得税制要素的具体内容,因此纳税单位选择问题就是个人所得税改革中的一个重要问题。一直以来,我国的个人所得税都是以个人为纳税单位,以此为基础设计个人所得税免征额和税率表,实现对个人的量能课税。然而个人的纳税能力不仅与自身相关,还受到家庭的影响。单身个人和已婚夫妇纳税能力不同,双薪家庭和只有一人有收入的家庭纳税能力不同,因此衡量纳税人纳税能力时应将家庭变量考虑在内,家庭课税制模式值得我们重视。本文提倡以家庭为单位的个人所得税改革,以真实的衡量纳税人的纳税能力。因此,本文首先分析了目前我国以个人为纳税单位的个人所得税制度的现状与问题。其次介绍了以家庭为单位和以个人为单位的个人所得税各自的特点,并进行了比较。在此基础之上,文章对以家庭为单位征收个人所得税改革所面临的基本问题和难点问题进行了深入分析:基本问题即核心家庭单位的界定问题,通过借鉴美法两国的经验来确定我国关于家庭纳税单位确定的原则及方法,并连带介绍了以家庭为单位的个人所得税改革所面临的其他辅助条件;难点问题即如何保持税收对婚姻的中性问题。然后提出以家庭为单位进行个税征收的个人所得税改革方向,并对新旧税制进行了比较。最后通过案例方式,分析了以家庭为单位征收个人所得税更能体现相同负担的家庭纳税相同的结论,得出以家庭为单位的个人所得税征收更符合“量能纳税,公平税负”的原则,使文章的立足点更具说服力。同时也分析了以家庭为单位征收个人所得税的弊端:婚姻补贴和婚姻处罚。本文的最终目的是大胆提出以家庭为单位的个人所得税改革思路,初步得出我国个人所得税纳税单位选择与设计的基本构想。
[Abstract]:Personal income tax is a direct tax on individual income from natural persons. In 1980, the personal income tax law of our country was born, and in the following 30 years, it has been amended six times. At present, the income of personal income tax in our country increases year by year, and its status is becoming more and more prominent in the whole tax category. With the development of reform and opening up economy, the gap between rich and poor is widening day by day. In this context, the role of personal income tax in regulating income distribution has been widely concerned, and the whole society is looking forward to the reform of income distribution system increasingly, and the reform of individual income tax has been widely concerned by the theoretical circle. Since the tax-paying unit determines the specific content of the elements of a national individual income tax system, the choice of the tax-paying unit is an important issue in the reform of individual income tax. The individual income tax in our country has always been based on the individual as the tax unit, on the basis of which the individual income tax exemption and tax table are designed to realize the personal tax. However, the individual's ability to pay taxes is not only related to himself, but also affected by the family. Single individual and married couple have different ability to pay tax, double income family and only one person have different ability to pay tax, so we should take family variables into account when measuring taxpayer's ability to pay tax, and the model of family lesson tax system deserves our attention. This paper advocates the reform of personal income tax based on household unit, and measures the taxpayer's ability to pay taxes. Therefore, this paper first analyzes the current situation and problems of personal income tax system in China. Secondly, it introduces and compares the characteristics of individual income tax with family as unit and individual as unit. On this basis, the article deeply analyzes the basic and difficult problems in the reform of personal income tax levied on the basis of family: the basic problem is the definition of nuclear family unit. By referring to the experience of the United States and France, this paper determines the principles and methods of the determination of family tax units in our country, and introduces the other auxiliary conditions that the reform of personal income tax based on the family as the unit faces. The difficult question is how to keep taxation neutral to marriage. Then it puts forward the reform direction of personal income tax based on household income tax, and compares the new and the old tax system. Finally, through the case study, the author analyzes the conclusion that the individual income tax levied on the basis of the family as the unit can better reflect the same burden of the household tax, and draws the conclusion that the personal income tax levied on the basis of the family as the unit is more in line with "the amount of tax can be paid." The principle of fair tax burden makes the standpoint of the article more convincing. At the same time, it also analyzes the disadvantages of personal income tax levied on the basis of family: marriage subsidy and marriage punishment. The ultimate purpose of this paper is to boldly put forward the idea of personal income tax reform with family as the unit, and draw the basic conception of the choice and design of individual income tax payment unit in our country.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42
【参考文献】
中国期刊全文数据库 前1条
1 杨，
本文编号：2054303
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