个人所得税费用扣除：国际比较与中国实证
发布时间：2019-01-03 20:54
【摘要】：费用扣除是个人所得税制度最直观的要素之一,因此,在个人所得税制度不断完善的过程中,费用扣除的制度安排和设计一直受到较大关注。1980年新中国的个人所得税制度正式建立时,受限于当时的税收征管能力,我国费用扣除采用统一扣除模式。但经过几十年的发展,税收征管能力已得到大幅提高,而在费用扣除方面的改革除三次提高扣除标准外并无其他进展,相比而言,西方众多发达国家早已形成了细致而全面的费用扣除制度。继续采用单一的费用扣除模式,虽然能够节约征管成本、降低纳税人的纳税成本,但这不仅会使费用扣除的公平性和合理性大打折扣,还会在很大程度上限制调节收入分配这一主要功能的发挥,不利于促进社会公平,因此,费用扣除的变革势在必行。 本文基于上述现实背景,按照功能定位对费用扣除进行了分类,并分别介绍了不同种类的费用扣除。结合各国实践介绍了收入无关定额扣除和收入相关定额扣除两种生计扣除方式,并对英国、美国和台湾地区的生计扣除标准及其调整机制进行了详细的分析和比较,发现其生计扣除额的调整均与通货膨胀指数的变动挂钩,而生计扣除标准的确定与人均GDP、人均国民收入、人均消费支出和每-劳动者负担的消费支出不存在显著关系。本文还对各国的特别扣除项目进行了归纳总结,介绍了标准扣除与列举扣除相结合的成本费用扣除方式和各国对配偶、子女、老年人、残障人士等的特别扣除。简单介绍了我国费用扣除的改革历程,并结合各国的实践经验在生计扣除额的确定及调整、成本费用扣除和其他特别扣除的项目设置等方面分析了我国费用扣除的不足之处,并提出利用户籍制度进行家庭费用扣除、引入生计扣除调整机制、生计扣除采用收入相关定额扣除模式、利用公务费用报销制度规范成本费用扣除、增加普通住房贷款利息扣除等符合我国国情的特别扣除项目等改革建议。
[Abstract]:Expense deduction is one of the most intuitive elements of the individual income tax system. The system arrangement and design of expense deduction has been paid more attention. When the personal income tax system of the people's Republic of China was formally established in 1980, it was limited by the ability of tax collection and management at that time, and the unified deduction model was adopted in our country. But after decades of development, the ability of tax collection and administration has been greatly improved, and there has been no progress in the reform of fee deduction except three increases in the deduction standard. Many developed countries in the West have already formed a detailed and comprehensive expense deduction system. To continue to adopt a single expense deduction model, although it can save the cost of collection and management and reduce the taxpayer's tax cost, it will not only reduce the fairness and reasonableness of the expense deduction. To a great extent, it will restrict the exertion of the main function of adjusting income distribution, which is not conducive to promoting social equity. Therefore, the reform of expense deduction is imperative. Based on the above realistic background, this paper classifies the expense deduction according to the function orientation, and introduces different kinds of expense deduction. Combined with the practice of various countries, this paper introduces two kinds of livelihood deduction methods: income independent quota deduction and income related quota deduction, and makes a detailed analysis and comparison of the livelihood deduction standards and their adjustment mechanisms in the United Kingdom, the United States and Taiwan. It is found that the adjustment of the amount of livelihood deduction is related to the change of inflation index, but the determination of the standard of livelihood deduction has no significant relationship with the per capita GDP, per capita national income, per capita consumption expenditure and per worker burden consumption expenditure. This paper also summarizes the special deductions in various countries, introduces the cost and expense deductions combined with standard deductions and enumeration deductions, and the special deductions for spouses, children, the elderly, the disabled and so on. This paper briefly introduces the reform course of expense deduction in our country, and analyzes the deficiency of expense deduction in our country from the aspects of determining and adjusting the amount of living deduction, setting up cost deduction and other special deductions, combining with the practical experience of various countries. And the household registration system for household expenses deduction, the introduction of livelihood deduction adjustment mechanism, livelihood deduction to adopt income related quota deduction model, using the official expenses reimbursement system to standardize cost expense deduction, To increase the interest deduction of ordinary housing loans and other special deductions in accordance with China's national conditions, and other reform proposals.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F811.4
本文编号：2399859
[Abstract]:Expense deduction is one of the most intuitive elements of the individual income tax system. The system arrangement and design of expense deduction has been paid more attention. When the personal income tax system of the people's Republic of China was formally established in 1980, it was limited by the ability of tax collection and management at that time, and the unified deduction model was adopted in our country. But after decades of development, the ability of tax collection and administration has been greatly improved, and there has been no progress in the reform of fee deduction except three increases in the deduction standard. Many developed countries in the West have already formed a detailed and comprehensive expense deduction system. To continue to adopt a single expense deduction model, although it can save the cost of collection and management and reduce the taxpayer's tax cost, it will not only reduce the fairness and reasonableness of the expense deduction. To a great extent, it will restrict the exertion of the main function of adjusting income distribution, which is not conducive to promoting social equity. Therefore, the reform of expense deduction is imperative. Based on the above realistic background, this paper classifies the expense deduction according to the function orientation, and introduces different kinds of expense deduction. Combined with the practice of various countries, this paper introduces two kinds of livelihood deduction methods: income independent quota deduction and income related quota deduction, and makes a detailed analysis and comparison of the livelihood deduction standards and their adjustment mechanisms in the United Kingdom, the United States and Taiwan. It is found that the adjustment of the amount of livelihood deduction is related to the change of inflation index, but the determination of the standard of livelihood deduction has no significant relationship with the per capita GDP, per capita national income, per capita consumption expenditure and per worker burden consumption expenditure. This paper also summarizes the special deductions in various countries, introduces the cost and expense deductions combined with standard deductions and enumeration deductions, and the special deductions for spouses, children, the elderly, the disabled and so on. This paper briefly introduces the reform course of expense deduction in our country, and analyzes the deficiency of expense deduction in our country from the aspects of determining and adjusting the amount of living deduction, setting up cost deduction and other special deductions, combining with the practical experience of various countries. And the household registration system for household expenses deduction, the introduction of livelihood deduction adjustment mechanism, livelihood deduction to adopt income related quota deduction model, using the official expenses reimbursement system to standardize cost expense deduction, To increase the interest deduction of ordinary housing loans and other special deductions in accordance with China's national conditions, and other reform proposals.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F811.4
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