对我国个人所得税工资薪金和劳务报酬所得一体化的思考

发布时间：2018-07-03 00:13

本文选题：个人所得税制改革 + 劳动所得　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：自2008年起,个人所得税在各税种中居第五位,是近年来我国税制改革呼声较高的税种之一。我国当前采用典型的分类课征的个人所得税制,这种征收方式因其计算简便、分类征收、便于扣缴的特点,更多的有利于税务机关的征管工作。但随着我国经济的发展和纳税人纳税意识的提高,这种课征方式的诸多弊端愈发凸显,如税基范围过窄、税率及费用扣除设计的不合理等,从而造成其无法更好地发挥税收的职能。从其在费用扣除上的缺陷看,它对所有纳税人实行片面统一的标准,而未从纳税人所要抚养和赡养的家庭人口、家庭基本消费支出等实际问题出发考虑费用扣除标准的设计。从当前设置的税率结构角度看,级距跨度前窄后宽导致收入增加快于税负增长,综合反映平均税率和边际税率的平均税率累进程度曲线的特点表明个人所得税对高收入者的调节力度弱。回顾我国个人所得税的历次改革,调整措施均停留在不断上升工薪所得的免征额上,这一方面只是暂时减少工薪阶层的税痛,另一方面历次调整免征额均对调节我国收入分配差距的效果甚微。我国个人所得税制改革既需要有“摸着石头过河”的探索精神,又需要顾及我国特殊的国情,做好顶层制度的设计,减少潜在的改革阻力。本文探索出我国个人所得税制改革的一种过渡路径,最终旨在为将其他属于劳务性质的收入如稿酬所得和生产经营所得中的劳动所得引入综合征收范围提供借鉴参考。具体思路是从个人收入中的工资薪金和劳务报酬两类所得切入,分析现行征收方式中存在的问题,论证二者一体化的必要性和合理性,方法是利用最新的相关数据指标对其一体化后的税前扣除项目进行相应调整,并运用中国城镇就业者年收入分布的拟合构想出二者一体化后的税率级次表。
[Abstract]:Since 2008, the individual income tax has been ranked fifth in the various taxes, which has been one of the higher taxes in China's tax reform in recent years. In our country, a typical taxonomy of personal income tax is adopted at present, which is easily calculated, classified, convenient for withholding, and more conducive to tax collection and management. With the development of China's economy and the improvement of taxpayers' tax consciousness, many disadvantages of this type of levy are highlighted, such as the narrow scope of the tax base, unreasonable tax rate and expense deduction, which can lead to the function of tax revenue. One standard, but not from the family population that the taxpayer wants to raise and support, the family basic consumption expenditure and other actual problems to consider the design of the cost deduction standard. From the current set of tax rate structure angle, the income increases faster than the tax increase, and the average tax rate and marginal tax rate can be reflected by the tax rate structure. The characteristics of the rate progression curve show that the individual income tax has a weak adjustment to the high income person. Review our country's individual income tax reform, the adjustment measures all stay on the increase of wages, which only temporarily reduces the tax pain of the working class, on the other hand, all the adjustment exemptions are all regulating our country's income. The effect of the distribution gap is very small. In our country, the reform of individual income tax system needs not only the spirit of exploring the stone crossing the river, but also the special national conditions of our country, the design of the top level system, and the reduction of the potential reform resistance. It provides reference for the income of labor services, such as income of remuneration for remuneration and the income of labor in production and operation. The concrete train of thought is to analyze the existing problems in the current collection mode from the two types of income of salary and labor remuneration in personal income, and demonstrate the necessity and rationality of the integration of the two parties. The method is to make use of the latest related data index to adjust the pre tax deduction item after its integration, and use the fitting of the annual income distribution of the Chinese urban workers to figure out the tax rate level after the two integration.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F272.92

【参考文献】