基于公平视角我国个人所得税征管改革研究

发布时间：2018-12-23 08:14

【摘要】：1980年9月10日第五届全国人大通过的《中华人民共和国个人所得税法》作为我国个人所得税征收的里程碑,到2013年,我国的个人所得税取得了充分的发展。个人所得税占税收总额的比重逐步提高,从1998年的3.4%增加到2012年的5.8%。在94税改之后,个人所得税税制逐渐科学统一,相关的个人所得税的征管工作也同步在强化,在个人所得税征管方面的改革取得了一些成效：通过全员全额申报制度强化了对所有收入者的监管力度,降低偷逃税款的概率；通过自行申报等一系列措施加强了对高收入者的监控管理；结合信息技术增强了征管信息化建设,强化了征管手段、征管公平,提高了征管效率；征管部门的征管人员素质也有了一定的提高,一定程度提升了纳税服务水平；与社保、工商等部门建立起协税的网络、定期的个人所得税纳税宣传等都有效地提高了纳税人的纳税遵从度。但是由于近些年个人所得税费用扣除数的连续提高、改变税率结构等减税措施的作用下,2012年我国个人所得税实现收入5820.24亿元,同比下降3.9%,比上年增速回落29.1个百分点①。在个人所得税的征收三十多年里,对于个人所得税征管观念、手段得取得了重要的成效。但是,现有的个人所得税税制与征收管理都不完善,虽然现在国家已明确指出“实行综合和分类相结合的个人所得税制度”是今后我国个人所得税的发展方向,但征管方法并没有适应社会经济发展、居民收入提高和税制的改革同步发展。因此,在税制与征管是相互联系、密不可分的分析下本文基于公平视角对我国个人所得税征管进行规范改革研究。第一章,绪论。主要介绍了基于公平视角个人所得税征管规范改革研究的选题背景,选题所产生的理论意义与现实意义,国内外有关三种税制模式的文献综述,并从三个角度分析了本选题的相关理论基础,最后介绍了本文的研究思路、方法和可能的创新与和不足。第二章,从税制课税模式角度，分为税制模式与课税方式,税制模式从分类、综合、分类综合三个角度对比分析。课税方式分别从申报单位、申报方式、纳税流程三个方面分析现行征管体系的不足之处。第三章,从纳税者角度出发,分析了纳税者在个人所得税征管中的地位和影响其及时、准确、自愿纳税的因素。根据调查问卷的统计信息分析我国个人所得税征管中的公平问题,并分析原因。第四章,做出征管人和纳税者的动态博弈模型,并分析了政府与征管人之间的委托代理模型,分析了征税者对于个人所得税征管的影响。根据分析结果总结从征管人角度找出问题、分析原因。第五章,对我国个人所得税征管从税制和征管两个方面提出规范改革的建议,合理推动个人所得税的征管合理长远发展。
[Abstract]:The personal income tax Law of the people's Republic of China, adopted by the Fifth National people's Congress on September 10, 1980, is regarded as a milestone in the collection of personal income tax in China. By 2013, the personal income tax of our country has been fully developed. The share of personal income tax as a share of total tax revenue has gradually increased, from 3.4 percent in 1998 to 5.8 percent in 2012. After the tax reform of 94, the tax system of individual income tax was gradually unified scientifically, and the collection and administration of related personal income tax was also strengthened simultaneously. Some achievements have been made in the reform of personal income tax collection and management: the supervision of all income earners has been strengthened through the full reporting system, and the probability of tax evasion has been reduced; Through self-declaration and other measures to strengthen the monitoring and management of high-income, combined with information technology to enhance the construction of information collection and management, strengthen the means of collection and management, fair collection and management, improve the efficiency of collection and management; The quality of the levy and management personnel has also been improved to a certain extent, and the level of tax service has been improved to a certain extent; The establishment of cooperative tax networks with social security, industry and commerce, and regular personal income tax publicity have effectively improved taxpayers' tax compliance. However, due to the continuous increase in the deductions of personal income tax expenses in recent years and the effect of tax reduction measures such as changing the tax rate structure, the income of China's personal income tax in 2012 was 582.024 billion yuan, down 3.9 percent from the same period last year. It was 29.1 percentage points lower than last year's growth rate. In the more than thirty years of personal income tax collection, the means of personal income tax collection and management have achieved important results. However, the existing personal income tax system and collection management are not perfect, although the state has clearly pointed out that "the implementation of the personal income tax system combining integration with classification" is the development direction of our country's personal income tax in the future. However, the method of collection and management has not been adapted to the development of social economy, and the increase of residents' income and the reform of tax system have developed synchronously. Therefore, in the tax system and the collection and management are interrelated, the inseparable analysis of this article based on the perspective of fairness of personal income tax collection and management of China's normative reform. Chapter one, introduction. This paper mainly introduces the background of the research on the reform of individual income tax collection and management standard from the perspective of equity, the theoretical and practical significance of the topic, and the literature review of the three tax systems at home and abroad. The theoretical basis of this topic is analyzed from three angles. Finally, the research ideas, methods, possible innovations and shortcomings are introduced. The second chapter, from the tax system taxation model angle, divides into the tax system pattern and the taxation way, the tax system pattern from the classification, the synthesis, the classification synthesis three angles comparative analysis. This paper analyzes the deficiency of the current collection and management system from three aspects: the declaration unit, the declaration method and the tax payment process. Chapter three, from the perspective of tax payer, analyzes the status of tax payer in personal income tax collection and the factors that influence its timely, accurate and voluntary tax payment. According to the statistical information of the questionnaire, this paper analyzes the fairness of personal income tax collection in China, and analyzes the reasons. In the fourth chapter, the dynamic game model of tax collector and tax payer is made, and the principal-agent model between government and tax collector is analyzed, and the influence of tax collector on personal income tax collection and management is analyzed. According to the analysis results summarized from the point of view of the collector to find out the problem, analysis of the reasons. In the fifth chapter, the author puts forward some suggestions on the reform of personal income tax collection and management from two aspects: tax system and tax administration, so as to reasonably promote the rational long-term development of personal income tax collection and management.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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