吉林省个人所得税征收管理问题研究

发布时间：2018-11-29 12:15

【摘要】：改革开放以来，随着我国经济的高速发展，人民生活水平得到了极大改善，但是，，在整个经济社会中，人民的个人收入之间产生了差距，这种差距也随着社会的发展而逐步扩大，这种扩大趋势体现在各行各业中。目前，这一现象已经引起的社会各界的高度关注，社会居民个人收入差距较大的问题如果不能得到及时正确的解决,不仅影响经济社会发展，还会影响安定、和谐的社会氛围。纵观国际、国内，很多经验都告诫我们，无论哪个国家对待社会居民的收入差距都有一定的承受程度，如果超过了一定的程度，超过了这个国家的承受限度，那么就会威胁到这个国家整个社会的和平和发展，影响经济社会的平稳运行。因此，运用经济等手段对其进行调节，保证社会财富分配相对公平，社会居民个人的收入差距日趋缩小，是当前较为急迫任务。最近几年，各个国家都在尝试着运用各种手段对社会居民之间的收入差距加强宏观调控，可是个人的收入属于个人的隐私，无论是税务机关还是其他部门在正常情况下都无权过问其个人财产，所以，国家只能采用相对适合的方式进行，那就是征收个人所得税，通过这种方式来提高税收，影响分配。当今社会，税收是宏观调控的基础，而个人所得税是其重要的组成部分，但是目前，这种方式还不能够准确地发挥其全部的作用。主要原因是：目前的个人所得税征管方式主要是分类制度，对每一项税目都分别按规定和税率进行扣税。由于个税的主要构成是工薪收入，所以以代扣代缴的方式较多，这样就不能够就个人的全部财产性收入为征税对象，就不能充分体现社会公平，不能够体现合理分配税负，提高高收入者纳税比率。从税收征管模式现状的角度出发，对个人所得税进行深入分析、调研，对于构架更加合理的个人所得税征管模式很有帮助，同时，进一步改进、完善个人所得税征管的具体措施，不仅有利于增加政府的财政收入，同时对于构建公平、和谐的社会做出了突出贡献。本文以吉林省个人所得税征收管理现状为研究对象，在理论分析基础上着重对吉林省个人所得税征管现状、存在的问题进行了认真分析和研究，剖析了其背后产生这些问题的原因，最后，从税收征管模式角度出发，对个人所得税的改革发展提出了建议，包括：一是在现行的征管模式下如何完善征管举措方面提出了意见；二是就如何完善个人所得税法提出了一些想法和思考。
[Abstract]:Since the reform and opening up, with the rapid economic development of our country, the people's living standard has been greatly improved. However, in the whole economic society, there is a gap between the people's personal income. This gap also with the development of society and gradually expand the trend of expansion in various industries. At present, this phenomenon has aroused the attention of all walks of life. If the problem of the large income gap of social residents can not be solved correctly and timely, it will not only affect the economic and social development, but also affect the stable and harmonious social atmosphere. Throughout the world and at home, many experiences have taught us that no matter which country treats the income gap among social residents has a certain degree of tolerance. If it exceeds a certain degree, it exceeds the limit of this country. It will threaten the peace and development of the whole society and affect the smooth operation of the economy and society. Therefore, it is an urgent task to regulate the social wealth distribution by means of economy and to ensure that the distribution of social wealth is relatively fair, and the income gap among social residents is narrowing day by day. In recent years, various countries have tried to use various means to strengthen the macro-control of the income gap between the social residents, but the personal income is personal privacy. Tax authorities or other departments have no right to interfere with their personal property under normal circumstances, therefore, the country can only adopt the relatively suitable way to carry out, that is, to collect personal income tax, through this way to raise taxes, affect distribution. In today's society, tax is the basis of macro-control, and personal income tax is an important part of it, but at present, this method can not play its full role accurately. The main reason is: the current personal income tax collection and management is mainly classified system, each item of tax items are respectively according to the provisions and rates of deduction. Since the main component of personal tax is wage income, there are more ways to withhold and pay, so that the tax on all property income of an individual cannot be taxed, and social equity cannot be fully reflected, and a reasonable distribution of the tax burden cannot be realized. Increase the tax rate of high income earners. From the point of view of the current situation of tax collection and management mode, the in-depth analysis and investigation of individual income tax will be helpful to the establishment of a more reasonable individual income tax collection and management model, and at the same time, it will be further improved. The specific measures to improve the collection and management of personal income tax not only help to increase the government's financial revenue, but also make outstanding contributions to the construction of a fair and harmonious society. This paper takes the current situation of personal income tax collection and management in Jilin Province as the research object. On the basis of theoretical analysis, this paper focuses on the current situation of personal income tax collection and management in Jilin Province, and makes a serious analysis and research on the existing problems. This paper analyzes the reasons behind these problems, and finally, from the perspective of tax collection and management mode, puts forward some suggestions on the reform and development of personal income tax. Including: first, in the current mode of collection and management how to improve the measures of levy and management put forward suggestions; Second, put forward some ideas and thoughts on how to perfect the personal income tax law.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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