基于赡养系数的我国个人所得税改革研究
发布时间：2018-12-21 08:37
【摘要】：个人所得税的改革一直都是学术界研究的热点，2011年9月个人所得税的改革力度空前，免征额由2000元/月提高到3500元/月，税率也由九级改为七级。此次改革降低了工薪阶层的纳税面，低收入家庭税负有所减轻，但是个人所得税公平问题以及收入分配的问题依然存在。本文从个人所得税的现状出发，通过分析费用扣除公平性问题以及现行收入差距不断扩大的问题，提出了在个人所得税费用扣除中考虑赡养系数的改革思路。研究考虑赡养系数的个人所得税是否对税收公平性以及收入分配功能有所改善。最后，在借鉴国外经验的基础上，对个人所得税附加赡养系数扣除需要考虑的因素以及相应的配套措施提出几点建议。
[Abstract]:The reform of personal income tax has always been a hot topic in academic circles. In September 2011, the reform of personal income tax was unprecedented, the exemption was increased from 2000 yuan / month to 3500 yuan / month, and the tax rate was changed from nine to seven. The reform has reduced the working-class tax bill and reduced the tax burden on low-income families, but the issue of individual income tax fairness and income distribution remains. Starting from the current situation of personal income tax, this paper analyzes the fairness of expense deduction and the widening income gap, and puts forward the reform idea of considering the maintenance coefficient in the deduction of individual income tax expenses. This paper studies whether the personal income tax considering maintenance coefficient can improve the tax fairness and income distribution function. Finally, based on the experience of foreign countries, some suggestions are put forward for the deduction of additional maintenance coefficient of personal income tax and the corresponding supporting measures.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
[Abstract]:The reform of personal income tax has always been a hot topic in academic circles. In September 2011, the reform of personal income tax was unprecedented, the exemption was increased from 2000 yuan / month to 3500 yuan / month, and the tax rate was changed from nine to seven. The reform has reduced the working-class tax bill and reduced the tax burden on low-income families, but the issue of individual income tax fairness and income distribution remains. Starting from the current situation of personal income tax, this paper analyzes the fairness of expense deduction and the widening income gap, and puts forward the reform idea of considering the maintenance coefficient in the deduction of individual income tax expenses. This paper studies whether the personal income tax considering maintenance coefficient can improve the tax fairness and income distribution function. Finally, based on the experience of foreign countries, some suggestions are put forward for the deduction of additional maintenance coefficient of personal income tax and the corresponding supporting measures.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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