我国个人所得税纳税单位选择研究分析

发布时间：2018-08-14 15:37

【摘要】：个人所得税是对来源于自然人个人各项应税所得进行征税的一种直接税。我国的个人所得税法诞生于1980年,后历经多次重要修正。目前,在增加财政收入,推进经济社会稳定发展等方面,个人所得税发挥了巨大作用,但是其在调节社会收入差距,维护社会公平方面并没有明显的效果。这是因为目前我国的个人所得税制是以个人为纳税单位进行征收,这种征收单位的选择,不但没考虑家庭经济负担的不同,而且未对纳税人的税负能力进行考量,进而偏离了个人所得税调节公民收入,实现分配公平的目标。本文立足我国基本国情,借鉴国外经验,对我国个人所得税纳税单位的选择提出一些思考和展望。本文首先对个人所得税“以个人为征收单位”和“以家庭为征收单位”的两种纳税单位的概念、优势、弊端、实施条件及政策趋向进行对比分析。然后将两种征收单位与我国“综合与分类”个人所得税改革改革目标的关系进行比对,得出“以家庭为单位”征收个人所得税与我国税制改革目标更相适应的结论,在此基础上进一步对“以家庭为单位”征收个人所得税的可行性、难点及现实障碍进行剖析。随后针对这些难点和现实障碍,本文在借鉴美日法等的经验的基础上,并综合分析当前国内的实际情况总结出我国纳税“以家庭为单位”的原则和手段,从中汲取了精华。然后将理论与实践相结合,通过模拟案例分析,进一步得出“以家庭为单位”征收个人所得税更符合“公平税负,量能纳税”等原则。最后根据我国实际情况,本文提出“以家庭为单位”的税制改革整体方向与基本改革想法。本篇文章详细介绍了“以家庭为单位”的税制改革思路,提出纳税单位设计的一些构想。
[Abstract]:Individual income tax is a direct tax on the taxable income from natural persons. The Individual Income Tax Law of China was born in 1980 and has undergone several important amendments. At present, the Individual Income Tax has played a great role in increasing financial income and promoting the stable development of economy and society, but it has played a great role in regulating social income. This is because the individual income tax system in our country is levied on the basis of the individual as the taxpayer. The choice of the levying unit does not take into account the difference of the family's economic burden, and does not take into account the taxpayer's ability to pay taxes, thus deviating from the adjustment of individual income tax. Based on China's basic national conditions and foreign experience, this paper puts forward some thoughts and Prospects on the choice of individual income tax payers in China. Then the author compares the relationship between the two collecting units and the reform objectives of the "comprehensive and classified" individual income tax, and draws a conclusion that the "family as a unit" collecting individual income tax is more suitable for the reform objectives of the tax system in China. This paper analyzes the feasibility, difficulties and practical obstacles of the individual income tax levied by the family as a unit. In view of these difficulties and practical obstacles, based on the experience of the United States, Japan and France, this paper summarizes the principles and means of the "family as a unit" in China's taxation, and draws the essence from them. Then, by combining theory with practice, and through simulation case analysis, it is further concluded that the individual income tax levied on the basis of the family is more in line with the principles of "fair tax burden, and the amount of tax payable" and so on. The chapter introduces in detail the idea of tax system reform based on the family as a unit, and puts forward some ideas on the design of tax payers.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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