混合所得税制下我国个人所得税费用扣除标准研究
发布时间：2018-07-24 07:48
【摘要】：近年来,随着我国居民生活水平的不断提高和生活质量的日益改善,我国居民的税负压力也不断增加,尤其在个人所得税方面。其原因一方面在于随着社会的发展和进步,人们的物质文化需求不断提高,随之而来的生活花费支出也在不断增加,居民日常生活中的教育负担、住房负担和医疗支出负担越来越重,因而现在的“免征额”标准显得愈发乏力;另一方面在于物价指数不断提高,通货膨胀压力不断增加,因而导致现行的扣除标准“缩水效应”发生,即所代表的实际货币价值降低。因而我们必须重新审视个人所得税的费用扣除标准问题。本文结合我国个人所得税费用扣除标准的实践情况,通过文献研究、规范分析、举例和数据分析等多种方法对我国现行个人所得税的费用扣除现状进行了分析,并结合国际经验,提出了针对性的政策和建议,从而进一步丰富国内对个人所得税费用扣除标准的理论研究。本文内容主要由五部分构成,第一部分为引言部分,主要对选题背景、文献综述和研究方法进行论述。第二部分则主要阐释了个人所得税费用扣除标准改革中的相关概念,包括个人所得税的课税范围、征收方法和税制类型、费用扣除的项目、方法和税制模式以及其调整的基本原则等内容。第三部分主要论述了我国个人所得税费用扣除标准的现状及存在的问题,包括分项减除的不合理性、纳税申报方式不完善、费用扣除范围过窄、扣除标准静态化和全国统一化等问题。第四部分为国际借鉴,通过对国外个人所得税费用扣除情况的归纳和总结,论述了对我国个人所得税费用扣除标准改革的启示。第五部分则论述了混合所得税制下我国个人所得税费用扣除标准的设计,包括混合所得税制下费用扣除标准设计的基本流程,然后在此基础上对成本费用扣除、生计费用扣除和特殊费用扣除进行了深入研究,其中生计扣除包括基本生计扣除和专项生计扣除,最后针对本文研究提出了相关政策性建议。
[Abstract]:In recent years, with the continuous improvement of living standards and quality of life of Chinese residents, the burden of tax on Chinese residents is also increasing, especially in the aspect of personal income tax. On the one hand, the reason is that with the development and progress of society, people's material and cultural needs are constantly rising, and the consequent expenditure on living expenses is also increasing, and the education burden in the daily life of the residents is also increasing. The burden of housing and health care is getting heavier and heavier, so the current standard of "tax exemption" is becoming increasingly weak; on the other hand, the price index is rising and inflationary pressures are increasing. As a result, the current deduction standard "shrink effect" occurs, that is to say, the actual monetary value is reduced. Therefore, we must re-examine the expense deduction standard of personal income tax. Based on the practice of personal income tax deduction standard in China, this paper analyzes the current situation of individual income tax deduction in China by means of literature research, normative analysis, examples and data analysis. Combined with international experience, this paper puts forward some pertinent policies and suggestions, which further enriches the theoretical research on the deduction standard of individual income tax expense in China. This paper consists of five parts, the first part is the introduction part, which mainly discusses the background, literature review and research methods. The second part mainly explains the related concepts in the reform of personal income tax expense deduction standard, including the tax range of individual income tax, the collection method and tax system type, the items of expense deduction, The method and the tax system model and the basic principle of its adjustment and so on. The third part mainly discusses the current situation and existing problems of individual income tax expense deduction standard in China, including the irrationality of itemized deduction, the imperfect tax declaration method, the narrow scope of expense deduction. The deduction standard static and the national unification and so on question. The fourth part is the international reference, through the foreign personal income tax expense deduction induction and summary, elaborated to our country individual income tax expense deduction standard reform enlightenment. The fifth part discusses the design of individual income tax expense deduction standard under the mixed income tax system, including the basic process of the cost deduction standard design under the mixed income tax system, and then deducts the cost and expenses on this basis. The deductions of livelihood expenses and special expenses are deeply studied, including basic livelihood deduction and special livelihood deduction. Finally, the relevant policy recommendations are put forward for this study.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
本文编号：2140704
[Abstract]:In recent years, with the continuous improvement of living standards and quality of life of Chinese residents, the burden of tax on Chinese residents is also increasing, especially in the aspect of personal income tax. On the one hand, the reason is that with the development and progress of society, people's material and cultural needs are constantly rising, and the consequent expenditure on living expenses is also increasing, and the education burden in the daily life of the residents is also increasing. The burden of housing and health care is getting heavier and heavier, so the current standard of "tax exemption" is becoming increasingly weak; on the other hand, the price index is rising and inflationary pressures are increasing. As a result, the current deduction standard "shrink effect" occurs, that is to say, the actual monetary value is reduced. Therefore, we must re-examine the expense deduction standard of personal income tax. Based on the practice of personal income tax deduction standard in China, this paper analyzes the current situation of individual income tax deduction in China by means of literature research, normative analysis, examples and data analysis. Combined with international experience, this paper puts forward some pertinent policies and suggestions, which further enriches the theoretical research on the deduction standard of individual income tax expense in China. This paper consists of five parts, the first part is the introduction part, which mainly discusses the background, literature review and research methods. The second part mainly explains the related concepts in the reform of personal income tax expense deduction standard, including the tax range of individual income tax, the collection method and tax system type, the items of expense deduction, The method and the tax system model and the basic principle of its adjustment and so on. The third part mainly discusses the current situation and existing problems of individual income tax expense deduction standard in China, including the irrationality of itemized deduction, the imperfect tax declaration method, the narrow scope of expense deduction. The deduction standard static and the national unification and so on question. The fourth part is the international reference, through the foreign personal income tax expense deduction induction and summary, elaborated to our country individual income tax expense deduction standard reform enlightenment. The fifth part discusses the design of individual income tax expense deduction standard under the mixed income tax system, including the basic process of the cost deduction standard design under the mixed income tax system, and then deducts the cost and expenses on this basis. The deductions of livelihood expenses and special expenses are deeply studied, including basic livelihood deduction and special livelihood deduction. Finally, the relevant policy recommendations are put forward for this study.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
【参考文献】
相关期刊论文 前10条
1 廖筠;武秀芳;董若斌;;考虑家庭结构的个人所得税费用扣除标准分析[J];财经问题研究;2017年02期
2 个人所得税改革方案及征管条件研究课题组;高培勇;杨志强;王炜;石坚;张斌;蒋震;;个人所得税改革方案及征管条件研究[J];税务研究;2017年02期
3 高阳;;完善中国个人所得税法生计费用税前扣除标准的思考[J];税收经济研究;2016年04期
4 谷佩云;;个人所得税费用扣除标准存在的问题及政策调整研究[J];中国集体经济;2016年03期
5 詹新宇;杨灿明;;个人所得税的居民收入再分配效应探讨[J];税务研究;2015年07期
6 蔡德发;王东晓;杨忠婷;;个人所得税实行家庭费用扣除的设计与模拟[J];会计之友;2015年12期
7 石绍宾;任芳;;个人所得税扣除制度研析[J];税务研究;2015年03期
8 高亚军;;和谐社会视角下我国个人所得税费用扣除标准的社会合意性研究[J];宏观经济研究;2013年10期
9 薛钢;刘军;;我国个人所得税指数化问题探究[J];税务研究;2013年09期
10 马国强;;论个人所得税基本模式[J];税务研究;2013年09期
相关硕士学位论文 前2条
1 王香林;中国个人所得税费用扣除标准的浮动机制研究[D];安徽财经大学;2015年
2 钟馨;中国个人所得税费用扣除标准问题探讨[D];对外经济贸易大学;2006年
，本文编号：2140704
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2140704.html
