以家庭为纳税单位的个人所得税制改革研究

发布时间：2018-12-14 01:40

【摘要】：个人所得税的纳税单位,可以选择以家庭为单位也可以选择以个人为单位。我国的个人所得税现在是以个人为纳税单位,税制要素的设计都是以此为基础设计的。个人所得税的职能定位重点是调节收入分配,因此在税制设计上都应该符合这个目的,达到对收入进行再分配的作用。以个人为纳税单位在税收征管上比较简洁,符合简化税制的标准,但是并没有真正做到公平收入分配。现行的个人所得税并没有考虑家庭负担因素,但是我们生活都是以家庭为单位一起生活,因此,家庭负担真正影响了个人的可支配收入。因此,作为调节收入的税种,个人所得税就应该考虑家庭状况。尽管目前我国对于实施以家庭为纳税单位还有许多困难要克服,但是为了真正体现个人所得税的调节收入作用,实现量能负担,笔者认为下一步个人所得税改革要实行以家庭为单位征收个人所得税。本文第一部分为导论,介绍个人所得税的研究背景、研究意义、国内外研究现状,在此基础上提出本文的研究内容及研究方法。第二部分探讨以家庭为单位征收个人所得税的必要性及可行性。首先是个人所得税纳税单位的比较,分别对以个人为单位及以家庭为单位征收个人所得税进行介绍。然后分析现行以个人纳税单位的不足,尤其不利于公平收入分配,以家庭为纳税单位是必然选择。再次从家庭角度分析,我国现在的家庭结构状况适合改革为以家庭为单位。最后针对改革为以家庭为纳税单位存在的一些难点,对其可行性进行分析。第三部分分析了我国现行以家庭为单位前提下,我国税制设计的不足之处。第四部分简单介绍美、英、日、法四国的税制,借鉴各国税制设计的完善之处。第五部分针对个人所得税存在的不足提出改革方案,在以家庭为单位征收个人所得税的基础上对税制要素进行重新设计,以符合个人所得税的职能定位。个人所得税采取分类综合相结合势在必行,本文提出具体的分类方式,在税率上重新设计,把费用扣除更加细化,考虑家庭里应该进行扣除的各项负担,在税收征管上也提出新的措施建议。
[Abstract]:The tax unit of individual income tax may choose to take the family as the unit or may choose to take the individual as the unit. The personal income tax of our country is now based on the individual tax unit, and the design of tax system elements is based on it. The function orientation of personal income tax is to adjust income distribution, so the design of tax system should accord with this goal and achieve the function of redistribution of income. Taking the individual as the tax unit is relatively simple in tax collection and administration, which accords with the standard of simplified tax system, but it does not really achieve fair income distribution. The current personal income tax does not consider the family burden factor, but we all live on the family as the unit, therefore, the family burden really affects the individual disposable income. Therefore, as a tax regulating income, personal income tax should take into account the family situation. Although there are still many difficulties to overcome in implementing the family-based tax-paying unit in our country, in order to truly reflect the role of personal income tax in regulating income, we can achieve affordability. The author thinks that the personal income tax should be levied on the basis of the family as the next step in the reform of personal income tax. The first part of this paper is an introduction, which introduces the research background, significance, research status at home and abroad of personal income tax, and puts forward the research content and research methods of this paper. The second part discusses the necessity and feasibility of collecting personal income tax on the basis of family. The first part is the comparison of individual income tax units, and introduces the individual income tax levied on the basis of individual income tax and family income tax. Then it analyzes the deficiency of the current tax-paying unit, especially against the fair distribution of income. Taking the family as the tax-paying unit is the inevitable choice. From the family point of view, the present situation of family structure is suitable for reform. Finally, the feasibility of the reform is analyzed in view of the difficulties existing in the reform. The third part analyzes the deficiency of tax system design under the premise of family. The fourth part briefly introduces the tax systems of the United States, Britain, Japan and France. In the fifth part, aiming at the deficiency of personal income tax, the author puts forward the reform scheme, and redesigns the elements of tax system on the basis of collecting personal income tax on the basis of family unit, in order to meet the functional orientation of individual income tax. It is imperative that individual income tax should be combined with individual income tax classification. This paper proposes a specific classification method to redesign the tax rate, to further refine the deduction of expenses, and to consider the various burdens that should be deducted in the family. New measures are also proposed for tax collection and administration.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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