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我国直接税体系现状评价与完善对策研究

发布时间:2018-08-07 07:47
【摘要】:现代税收的基本功能是从组织财政收入、调节收入分配和稳定经济这三个角度来界定的。随着经济社会的不断发展,直接税在调节收入分配和稳定经济方面的作用日益明显,,而间接税在组织财政收入方面则具有更大的作用。近年来,随着人民生活水平的不断提高,一部分人已经达到了较高的收入水平,我国的贫富差距也呈现出持续拉大的趋势。由于直接税在调节收入分配方面具有很大的作用,所以今天的税收越来越多地成为用来破解一系列重大经济社会问题的有效手段。完善我国的直接税体系,对于我国税制结构的均衡、税收调节收入分配功能的实现都具有积极地意义。而我国现行的税制结构是间接税收入占税收总额的比重过高,直接税收入占税收总额的比重偏低,这极大地阻碍了直接税调节收入分配功能的发挥。 在这样的背景下,本文在阅读了国内外学者对直接税体系研究的基础上,分析了我国的直接税体系,本文研究的直接税体系涵盖了税制体系、功能体系和征管体系。先是界定了直接税的研究范围,即税负不能转嫁或者不易转嫁、纳税人与负税人一致的包括所得税和财产税在内的12个税种。接着介绍了我国直接税体系的现状,包括税种现状、功能现状和征管现状。然后分析了我国直接税体系存在的问题,研究了我国直接税税种和收入的缺失、直接税尤其是个人所得税调节收入分配的功能还不明显、当前的税收征管体系难以适应直接税的征收要求等问题。紧接着对中美两国直接税体系进行比较分析,包括中美直接税税种、相对规模和征管能力的比较。最后分析了我国直接税体系的完善对策,重点从构建完善的直接税税制体系、加强直接税调节收入分配的功能、建立适应直接税的税收征管体系和直接税改革要做到公众参与来分析。本文提出要适时开征遗产税来增加对高收入阶层的征税种类,增加所得税尤其是个人所得税收入和财产税收入来促进直接税比重的提升,打造出适应直接税征收的征管体系,以更好地发挥其调节收入分配的作用。
[Abstract]:The basic function of modern tax is to define the three aspects: organizing the revenue, adjusting the income distribution and stabilizing the economy. With the continuous development of the economy and society, the direct tax plays a more and more important role in regulating the income distribution and stabilizing the economy, while the indirect tax has a greater role in the organization of financial revenue. With the continuous improvement of the people's living standard, some people have reached a high level of income. The gap between the rich and the poor in our country is also showing a trend of continuing to widen. Because direct tax has a great role in regulating income distribution, today's tax revenue is becoming more and more used to solve a series of major economic and social problems. Effective means. To perfect our country's direct tax system is of positive significance to the balance of our tax structure and the realization of the revenue distribution function. However, the current tax structure of our country is that the proportion of indirect tax revenue is too high and the proportion of direct tax revenue is low, which greatly hinders the direct tax adjustment. The function of the section income distribution.
Under this background, this paper analyzes the direct tax system in China based on the study of the domestic and foreign scholars on the direct tax system. The direct tax system in this paper covers the tax system, the function system and the system of collection and management. First, it defines the scope of the study of direct tax, that is, the tax burden cannot be transferred or not easily transferred. The negative tax person is consistent with 12 taxes, including income tax and property tax. Then it introduces the current situation of direct tax system in China, including the status of tax species, the status of function and the current situation of collection and management. Then it analyzes the existing problems of the direct tax system in our country, and studies the lack of direct tax and income tax, the direct tax, especially the personal income tax regulation. The function of the income distribution is not obvious, and the current tax collection and management system is difficult to adapt to the requirements of the direct tax collection. The comparison and analysis of the direct tax system between China and the United States, including the Sino US direct tax tax, the comparison of the relative scale and the capability of the collection and management, is followed. Finally, the Countermeasures for the improvement of the direct tax system in China are analyzed, and the emphasis is on the construction of the system. The system of direct tax tax system should be improved, the function of direct tax regulation of income distribution, the establishment of the tax collection and management system for direct tax and the public participation in direct tax reform should be analyzed. This paper proposes to levy the inheritance tax in a timely manner to increase the type of Taxation on the high income class, increase the income tax, especially the income and property of individual income tax. Tax revenue can promote the proportion of direct tax and create a collection and management system suitable for direct tax collection, so as to better play its role in regulating income distribution.
【学位授予单位】:河北大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F812.42

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