基于综合计征制我国个人所得税费用扣除研究
发布时间：2018-08-06 19:46
【摘要】：随着我国贫富失衡程度不断加剧,个人所得税作为政府手中掌握的矫正居民收入差距最直接有效的工具,理应在筹集财政资金的同时,有效调节居民收入分配、实现税负公平。而费用扣除作为个人所得税制度的首要环节,直接影响纳税人个人所得税税负轻重,对税负公平有着重要影响。然而由于我国的个人所得税费用扣除是在分项计征制及个人申报为单位的制度框架下,存在税负不公、损害效率、未能实现量能负担等问题,致使个税调控乏力,费用扣除的变革势在必行。自十八届三中全会后,我国几次提到要逐步建立综合与分类相结合的个人所得税制,2016年全国两会财政部长楼继伟答记者问中也谈到单纯提高工薪所得起征点无法根治我国个税现存弊端,要以“分类与综合”为阶段性目标,最终做到“分步到位”、实现“综合计征”才能从根本上改变税负不公的现状。本文正是基于上述现实背景,选取费用扣除制度作为研究对象。从其功能定位出发,通过列举不同收入情形下纳税人的税负状况、我国税收流失率的模拟测算等方法具体分析我国费用扣除税负不公、“贫富倒挂”、效率低下等现象的根源在于目前采用的分类计征制的课税模式和不合理的申报方式、申报期间。在说明我国费用扣除模式的现存弊端的同时,引入他山之石,详细介绍了美、英两国的费用扣除制度。由于美、英两国的费用扣除制度十分成熟、全面、注重公平性,值得我国学习。本文对其费用扣除项目的划分、不同项目费用扣除额度、调整标准的设定和特殊扣除项目所遵循的政策导向和原则等都作出了详细论述,最后总结对比了美、英这两个发达国家在费用扣除制度方面的差异,分析不同政策的可借鉴之处与难以实施的局限性。最后本文立足我国个人所得税费用扣除现状,认为我国费用扣除应考虑到纳税人的实际纳税能力,并据此提出符合我国国情的个人所得税费用扣除改革建议:1.在综合计征制和家庭申报基础上,实现对费用科学地分类、分层次扣除是我国费用扣除制度改革的最终目标,要实现规范成本费用扣除、健全特殊项目费用扣除、对生计费用的扣除标准应遵循宪政原则;2.过渡期间我国可以采用分类与综合的计征模式,对于列入综合所得项目的工资薪金、生产经营、劳务报酬等具有经常性和较强连续性的收入制定统一适用的累进税率;对实行分项征收的、具有偶然性的财产性所得按比例税率征收。同时逐步推行申报方式由收入者申报向家庭申报过渡的改革,并据此设计了过渡时期我国个人所得税费用扣除征纳流程。为了分析费用扣除制度改革的效果,本文还从不同收入、不同家庭负担的角度,在假设分析的基础上对改革建议的税负减免效果、税收公平性和收入分配的调节作用进行了测算。3.通过推行非现金结算、加强个人所得税信息工程建设、建立健全社会信用体系等方式完善我国的配套征管措施,推动实现我国个人所得税费用扣除制度改革的过渡目标和最终目标。
[Abstract]:With the increasing imbalance between the rich and the poor in our country, the personal income tax is the most direct and effective tool to correct the income gap in the hands of the government. It is supposed to regulate the income distribution of the residents and realize the tax fairness effectively while raising the financial funds, and the cost deduction is the primary link of the income tax system of the person, which directly affects the tax payment. The tax burden of individual income tax has an important influence on the fairness of tax burden. However, because of our country's personal income tax deductions are under the system framework of sub item accounting and individual declaration, there are problems of unfair tax burden, damage efficiency, failure to realize the burden of measurement and so on, resulting in the lack of tax control and the change of cost deduction. Since the third Plenary Session of the 18th CPC Central Committee, it has been mentioned several times in China that the individual income tax system combined with classification should be gradually established. In 2016, Lou Jiwei, the Minister of finance of the two conferences of the two conferences of the two countries in 2016, also talked about the fact that only the starting point of raising wages can not cure the existing drawbacks of the individual tax in our country. In this paper, based on the above realistic background, this paper selects the system of expense deduction as the research object. From its function orientation, it enumerates the tax burden of taxpayers in different income situations, and calculates the loss rate of tax revenue in our country. Methods the reasons for the unfair tax burden of our country, "the poor and the rich upside down", the low efficiency and so on are based on the taxable tax model and unreasonable declaration mode adopted at present. During the declaration period, while explaining the existing disadvantages of the cost deduction mode in our country, it introduces the stones of other mountains and introduces the United States and Britain in detail. Because of the United States, the cost deduction system of the United States is very mature, comprehensive and fair. It is worth learning in our country. This article discusses the division of the cost deductions, the cost deductions of different projects, the setting of the adjustment standards and the policy guidance and principles followed by the special deductions. This paper compares the difference between the two developed countries in the cost deduction system of the United States and Britain, analyzes the limitations of the different policies and the limitations of the implementation of the different policies. Finally, this paper, based on the current situation of the individual income tax deductions in China, considers that the deduction of the cost of our country should take into account the actual tax capacity of the taxpayers, and accordingly put forward in accordance with the national conditions of our country. The personal income tax cost deduction suggestions: 1. on the basis of the comprehensive accounting system and family declaration, the scientific classification of the cost is realized and the subtraction is the ultimate goal of the reform of the cost deduction system in China. It is necessary to realize the standard cost deduction and the deduction of the cost of special projects, and the deduction standard of the livelihood expenses should follow the constitutional principle. During the period of 2. transition, our country can adopt the classification and comprehensive valuation mode, and establish a unified and applicable progressive tax rate for salary, production and operation, labor remuneration and other income, which are included in the income and salary of the comprehensive income project. In order to analyze the effect of the reform of the cost deduction system, this paper also analyzes the effect of the reform of the cost deduction system. This paper also gives the tax on the reform proposals on the basis of the hypothesis analysis. The effect of negative reduction and exemption, tax fairness and the adjustment of income distribution have been carried out to measure.3. through the implementation of non cash settlement, to strengthen the construction of information engineering of individual income tax, to establish a sound social credit system and so on to improve our country's supporting management measures, and to promote the realization of the transition goal and the most of the reform of the tax expense deduction system in our country. Final target.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
本文编号：2168802
[Abstract]:With the increasing imbalance between the rich and the poor in our country, the personal income tax is the most direct and effective tool to correct the income gap in the hands of the government. It is supposed to regulate the income distribution of the residents and realize the tax fairness effectively while raising the financial funds, and the cost deduction is the primary link of the income tax system of the person, which directly affects the tax payment. The tax burden of individual income tax has an important influence on the fairness of tax burden. However, because of our country's personal income tax deductions are under the system framework of sub item accounting and individual declaration, there are problems of unfair tax burden, damage efficiency, failure to realize the burden of measurement and so on, resulting in the lack of tax control and the change of cost deduction. Since the third Plenary Session of the 18th CPC Central Committee, it has been mentioned several times in China that the individual income tax system combined with classification should be gradually established. In 2016, Lou Jiwei, the Minister of finance of the two conferences of the two conferences of the two countries in 2016, also talked about the fact that only the starting point of raising wages can not cure the existing drawbacks of the individual tax in our country. In this paper, based on the above realistic background, this paper selects the system of expense deduction as the research object. From its function orientation, it enumerates the tax burden of taxpayers in different income situations, and calculates the loss rate of tax revenue in our country. Methods the reasons for the unfair tax burden of our country, "the poor and the rich upside down", the low efficiency and so on are based on the taxable tax model and unreasonable declaration mode adopted at present. During the declaration period, while explaining the existing disadvantages of the cost deduction mode in our country, it introduces the stones of other mountains and introduces the United States and Britain in detail. Because of the United States, the cost deduction system of the United States is very mature, comprehensive and fair. It is worth learning in our country. This article discusses the division of the cost deductions, the cost deductions of different projects, the setting of the adjustment standards and the policy guidance and principles followed by the special deductions. This paper compares the difference between the two developed countries in the cost deduction system of the United States and Britain, analyzes the limitations of the different policies and the limitations of the implementation of the different policies. Finally, this paper, based on the current situation of the individual income tax deductions in China, considers that the deduction of the cost of our country should take into account the actual tax capacity of the taxpayers, and accordingly put forward in accordance with the national conditions of our country. The personal income tax cost deduction suggestions: 1. on the basis of the comprehensive accounting system and family declaration, the scientific classification of the cost is realized and the subtraction is the ultimate goal of the reform of the cost deduction system in China. It is necessary to realize the standard cost deduction and the deduction of the cost of special projects, and the deduction standard of the livelihood expenses should follow the constitutional principle. During the period of 2. transition, our country can adopt the classification and comprehensive valuation mode, and establish a unified and applicable progressive tax rate for salary, production and operation, labor remuneration and other income, which are included in the income and salary of the comprehensive income project. In order to analyze the effect of the reform of the cost deduction system, this paper also analyzes the effect of the reform of the cost deduction system. This paper also gives the tax on the reform proposals on the basis of the hypothesis analysis. The effect of negative reduction and exemption, tax fairness and the adjustment of income distribution have been carried out to measure.3. through the implementation of non cash settlement, to strengthen the construction of information engineering of individual income tax, to establish a sound social credit system and so on to improve our country's supporting management measures, and to promote the realization of the transition goal and the most of the reform of the tax expense deduction system in our country. Final target.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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