现行个人所得税制度的公平性分析
发布时间：2018-10-18 10:32
【摘要】：税收是国家财政收入的重要组成部分和调控经济的重要手段，具有自动稳定经济的作用。个人所得税作为直接税，是调节公平收入分配的政策工具。我国自开征个人所得税以来，个人所得税在个人收入调节方面发挥着越来越重要的作用，受到了社会广泛的关注，也经历了多次改革。最近的一次改革在2011年，我国个人所得税法对个人所得税的费用扣除额和税率级次做了调整，但这只是个税改革的起步，新税法的实施一方面更大程度地让中低收入阶层摆脱了纳税义务，另一方面继续加大了对高收入者的征管力度，是对现行个人所得税制的有益调整和完善。但是我们能够清晰的看到，此次修改只是在我国现今税收征管水平不高、纳税人自我申报纳税意识和纳税能力不强的现实国情下的一种次优选择，其相对于我国个人所得税制“综合与分类相结合”的改革方向和现阶段我国社会要求个人所得税这一直接税扮演更为积极的调节收入分配差距的角色相比，，我国个人所得税制度还有很多不够完善之处，需要进一步深入改革。选择适合我国经济发展水平的个人所得税制度，可以有效调节收入分配差距,促进社会公平的实现。因此，以构建社会主义和谐社会为背景，从公平分析的角度探讨我国个人所得税制度存在的问题并提出相应的完善措施就构成了本文研究的主题。 本文从税收公平的含义出发，通过查阅国内外相关资料，了解目前个人所得税制度公平性分析领域的研究成果，在此基础上对个人所得税制度的税制模式、税制要素和个人所得税的征管的公平性分别进行分析，进而展望未来个人所得税在公平性方面的改革。
[Abstract]:Tax is an important part of the national financial revenue and an important means of regulating and controlling the economy, and it has the function of automatically stabilizing the economy. As a direct tax, individual income tax is a policy tool to regulate fair income distribution. Since the introduction of personal income tax, personal income tax has played a more and more important role in the regulation of personal income. The most recent reform was in 2011, when China's personal income tax Law adjusted the amount of deductions and tax levels of personal income tax, but this was only the beginning of the reform of personal income tax. The implementation of the new tax law, on the one hand, makes the middle and low income class get rid of the tax obligation to a greater extent, on the other hand, continues to strengthen the collection and management of the high income earners, which is a beneficial adjustment and improvement of the current personal income tax system. However, we can clearly see that this revision is only a sub-optimal choice under the current situation in China, where the level of tax collection and administration is not high, and the taxpayers' self-declaration consciousness and ability to pay taxes are not strong. Compared with the reform direction of "combination of synthesis and classification" of personal income tax system in our country and the direct tax of personal income tax required by our society at present, it plays a more active role in regulating the income distribution gap. Our country individual income tax system still has a lot of imperfect place, need further thorough reform. Choosing the individual income tax system suitable for our country's economic development level can effectively adjust the income distribution gap and promote the realization of social equity. Therefore, under the background of building a harmonious socialist society, this paper discusses the problems existing in China's personal income tax system from the perspective of fair analysis and puts forward corresponding improvement measures. This paper starts from the meaning of tax fairness, by referring to the relevant information at home and abroad, to understand the current research results in the field of equity analysis of the individual income tax system, and on the basis of this, the tax system model of the individual income tax system. The factors of tax system and the fairness of personal income tax collection and management are analyzed respectively, and the reform of the fairness of individual income tax in the future is forecasted.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2278860
[Abstract]:Tax is an important part of the national financial revenue and an important means of regulating and controlling the economy, and it has the function of automatically stabilizing the economy. As a direct tax, individual income tax is a policy tool to regulate fair income distribution. Since the introduction of personal income tax, personal income tax has played a more and more important role in the regulation of personal income. The most recent reform was in 2011, when China's personal income tax Law adjusted the amount of deductions and tax levels of personal income tax, but this was only the beginning of the reform of personal income tax. The implementation of the new tax law, on the one hand, makes the middle and low income class get rid of the tax obligation to a greater extent, on the other hand, continues to strengthen the collection and management of the high income earners, which is a beneficial adjustment and improvement of the current personal income tax system. However, we can clearly see that this revision is only a sub-optimal choice under the current situation in China, where the level of tax collection and administration is not high, and the taxpayers' self-declaration consciousness and ability to pay taxes are not strong. Compared with the reform direction of "combination of synthesis and classification" of personal income tax system in our country and the direct tax of personal income tax required by our society at present, it plays a more active role in regulating the income distribution gap. Our country individual income tax system still has a lot of imperfect place, need further thorough reform. Choosing the individual income tax system suitable for our country's economic development level can effectively adjust the income distribution gap and promote the realization of social equity. Therefore, under the background of building a harmonious socialist society, this paper discusses the problems existing in China's personal income tax system from the perspective of fair analysis and puts forward corresponding improvement measures. This paper starts from the meaning of tax fairness, by referring to the relevant information at home and abroad, to understand the current research results in the field of equity analysis of the individual income tax system, and on the basis of this, the tax system model of the individual income tax system. The factors of tax system and the fairness of personal income tax collection and management are analyzed respectively, and the reform of the fairness of individual income tax in the future is forecasted.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
【引证文献】
相关期刊论文 前1条
1 李星楠;;借鉴国外经验改进我国个税制度的思考[J];北京教育学院学报;2015年04期
本文编号：2278860
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