现阶段按家庭收入征收个人所得税研究
发布时间：2018-08-07 15:00
【摘要】：本文从个人所得税的起源说起，阐述了个人所得税在一个国家财政收入中的重要性。目前世界上通行的个人所得税税制主要有三种：综合税制、分类税制、综合和分类相结合的税制。中国现在是按分类税制征收个人所得税的，，美国是按综合税制征收，其他大多数国家则按综合和分类相结合的税制征收个人所得税。 中国目前实行的按分类征收个人所得税有很多弊端，这些弊端主要体现在个人所得税演变成了“工薪所得税”。分类税制征收并没有真正起到“征富济贫”的目的，对只有单一收入来源、家庭负担比较重的工薪族来说，他们的税负最重。 本文着重分析了在中国现阶段实行按家庭收入征收个人所得税的必要性，同时论证了按家庭征收的可行性。从中国的实际情况出发，对现阶段中国实行按家庭收入征收个人所得税的优势和障碍进行了比较深刻的论述。 最后，本文认为，在现阶段中国按家庭收入征收个人所得税不但必要而且可行。公平的税收不但可以均富济贫，更能起到社会稳定器的作用。
[Abstract]:Starting from the origin of individual income tax, this paper expounds the importance of individual income tax in a country's fiscal revenue. At present, there are three kinds of personal income tax system in the world: comprehensive tax system, classified tax system, integrated and classified tax system. China now collects individual income tax according to the classified tax system, the United States collects the individual income tax according to the comprehensive tax system, and most other countries collect the individual income tax according to the combination of the comprehensive and classified tax system. There are many drawbacks in taxing personal income tax in China, which are mainly reflected in the evolution of individual income tax into wage income tax. The taxable tax system does not really serve the purpose of "collecting the rich and helping the poor". For the wage earners who have only a single source of income and heavy family burdens, they have the heaviest tax burden. This paper analyzes the necessity of levying personal income tax according to family income in China at the present stage, and proves the feasibility of levying income tax by family. Based on the actual situation in China, the advantages and obstacles of levying personal income tax according to family income in China at present are discussed deeply. Finally, this paper holds that it is necessary and feasible for China to collect personal income tax according to family income at the present stage. Fair taxation can not only help the poor, but also play the role of social stabilizer.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2170399
[Abstract]:Starting from the origin of individual income tax, this paper expounds the importance of individual income tax in a country's fiscal revenue. At present, there are three kinds of personal income tax system in the world: comprehensive tax system, classified tax system, integrated and classified tax system. China now collects individual income tax according to the classified tax system, the United States collects the individual income tax according to the comprehensive tax system, and most other countries collect the individual income tax according to the combination of the comprehensive and classified tax system. There are many drawbacks in taxing personal income tax in China, which are mainly reflected in the evolution of individual income tax into wage income tax. The taxable tax system does not really serve the purpose of "collecting the rich and helping the poor". For the wage earners who have only a single source of income and heavy family burdens, they have the heaviest tax burden. This paper analyzes the necessity of levying personal income tax according to family income in China at the present stage, and proves the feasibility of levying income tax by family. Based on the actual situation in China, the advantages and obstacles of levying personal income tax according to family income in China at present are discussed deeply. Finally, this paper holds that it is necessary and feasible for China to collect personal income tax according to family income at the present stage. Fair taxation can not only help the poor, but also play the role of social stabilizer.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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