我国个人所得税分类征收模式评析

发布时间：2018-10-08 17:41

【摘要】：尽管我国现行的个人所得税分类征收模式尚能比较正常地开展征管工作,能够筹集相当数量的财政收入,但分类征收模式缺乏对税收公平性的构建这一弊端正在逐步显现。因此,我国政府曾多次提出要建立“分类与综合相结合”的个人所得税征收模式,但关于征收模式的改革仍存在很大争议。本文认为,在讨论对分类征收模式的改革前,首先应对分类征收模式进行综合评析,对其优点与不足产生足够的认识,将存在的问题作为改革的核心,在此基础上对个人所得税未来的改革进行适度展望。本文认为从个人所得税所具有的职能考虑,评析分类征收模式应遵循税收的财政原则、公平原则和效率原则。具体来说,本文认为:分类征收模式能够比较好地体现财政原则:尽管分类征收模式存在着对财政原则的违背之处,但从整体上看,其能够在征管水平较低的当下保证税款的及时征收,体现出了财政原则;分类征收模式对公平原则存在较多违背之处:虽然分类征收模式在某些税制设计上体现出了公平原则,但包括税目、税率、费用扣除等方面的税制设计都存在着诸多违背公平原则之处;分类征收模式很好的体现出了效率原则:分类征收模式下税制设计相对简单、征税成本相对较低,尽管可能不利于纳税意识的培养,但总体看来体现出了效率原则。总之,我国个人所得税分类征收模式,优点在于能比较好的体现税收的财政原则和效率原则,不足之处是对公平原则存在较多违背之处。
[Abstract]:Although the current individual income tax classified collection mode in our country can carry out the collection and management work normally and raise a considerable amount of financial revenue, the drawback of the lack of tax fairness in the classified collection mode is gradually emerging. Therefore, our government has repeatedly proposed to establish a personal income tax collection model which combines classification with integration, but there is still a great deal of controversy about the reform of the collection model. This paper holds that before discussing the reform of the classified levy model, we should first make a comprehensive assessment of the classified levy model, and have a good understanding of its advantages and disadvantages, and take the existing problems as the core of the reform. On this basis, the reform of personal income tax in the future is moderately prospected. This paper holds that, considering the functions of individual income tax, the tax classification should follow the principles of finance, fairness and efficiency. Specifically, this paper holds that the classified levy model can better reflect the fiscal principle: although the classified levy model has the violation of the fiscal principle, it can be seen as a whole. It can guarantee the timely collection of tax in the low level of collection and management, which reflects the fiscal principle; the classified collection model violates the principle of fairness, although the classified collection model embodies the principle of fairness in some tax system design. However, the tax system design, including tax items, tax rates, expense deductions and so on, has a lot of contrary to the principle of fairness. The classified tax collection model well embodies the efficiency principle: the tax system design is relatively simple under the classified tax collection model. The cost of taxation is relatively low, and although it may not be conducive to the cultivation of tax awareness, it generally reflects the principle of efficiency. In a word, the advantage of the individual income tax classification in our country lies in that it can reflect the fiscal principle and efficiency principle of tax, and the deficiency is that there are many violations to the principle of fairness.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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