基于家庭费用扣除的个人所得税模式转换研究

发布时间：2019-02-12 19:45

【摘要】：个人所得税制模式及费用扣除制度作为个人所得税制度的重要组成部分,直接影响到纳税人税收负担的大小。我国的个人所得税制模式及费用扣除制度与发达国家相比,存在着分类税制模式不合理,违背税收公平原则,费用扣除设计不合理和税收征管效率低下等问题。这导致了相同情况的家庭其税收负担不同的情况发生,明显有悖于社会公平原则。从国外的个人所得税制模式来看,发达国家主要采用分类综合所得税模式,费用扣除包括必要费用扣除、生计费用扣除和特别费用扣除等,并且以家庭作为费用扣除的单位,这种扣除方式在一定程度上保证了社会公平,调节收入分配差距。因此,我国有必要借鉴发达国家有利的经验并结合我国的国情,对我国的个人所得税费用扣除制度进行改革。从个人所得税制模式的相关基础理论入手,对税制模式的概念进行界定,明确税制模式的涵义、分类以及确立原则,比较各种课税模式,介绍费用扣除制度的基本内容,分析费用扣除制度的作用以及其与个人所得税制的协调,新引入家庭费用扣除的概念；阐述了以家庭为单位计征的理论依据,即六项扣除理论、国民经济两部门理论和最优所得税理论等家庭费用扣除的基础理论；对我国个人所得税现状和存在的问题进行分析,发现我国个人所得制存在诸多问题,如分类所得税制不合理、违背了税收公平原则、费用扣除设计不合理以及税收征管效率低下等。通过对其他国家的个人所得税制模式和费用扣除方式进行分析,借鉴其先进的做法与经验；运用回归分析方法对我国家庭的各项数据进行分析模拟,得出符合我国实际的费用扣除标准,并进一步通过比较分析得出“以家庭为单位进行费用扣除”和“以个人为单位进行费用扣除”两种方式对纳税人产生的税负不同,结合我国国情提出我国完善个人所得税制模式改进的对策和相应的配套措施,即采用分类综合所得税制模式,以反映纳税人真实的收入情况与纳税能力,以期实行以家庭为单位征提供科学合理的对策建议。
[Abstract]:As an important part of individual income tax system, the model of individual income tax system and expense deduction system have a direct impact on the taxpayer's tax burden. Compared with the developed countries, the individual income tax system and the expense deduction system in our country have some problems, such as unreasonable tax-classification system, violation of the principle of tax fairness, unreasonable design of expense deduction and low efficiency of tax collection and management. This leads to different tax burdens for families in the same situation, which is clearly contrary to the principle of social equity. From the perspective of the individual income tax system abroad, the developed countries mainly adopt the comprehensive income tax classification model. The deduction of expenses includes deductions of necessary expenses, deductions of livelihood expenses, deductions of special expenses, etc., and households are used as the units for deducting expenses. To some extent, this deduction ensures social equity and adjusts the income distribution gap. Therefore, it is necessary for our country to learn from the favorable experience of developed countries and to reform the system of deduction of personal income tax expenses according to the national conditions of our country. Starting with the relevant basic theories of the individual income tax system, this paper defines the concept of the tax system model, clarifies the meaning, classification and establishment principle of the tax system model, compares various tax models, and introduces the basic contents of the expense deduction system. This paper analyzes the function of the expense deduction system and its coordination with the individual income tax system, and introduces the concept of household expense deduction. The basic theory of family expense deduction is expounded, which includes six deductions theory, two departments theory of national economy and optimal income tax theory. By analyzing the current situation and existing problems of personal income tax in China, we find that there are many problems in the system of personal income, such as the unreasonable taxable income tax system, which violates the principle of tax fairness. The expense deduction design is unreasonable and the tax collection and administration efficiency is low. Through the analysis of other countries' individual income tax system model and expense deduction way, draw lessons from its advanced practice and experience; The regression analysis method is used to analyze and simulate the data of the families in our country, and the cost deduction standard that accords with the actual situation of our country is obtained. Furthermore, through comparative analysis, it is concluded that the tax burden on taxpayers is different in two ways: "deducting expenses in units of households" and "deducting expenses in units of individuals". According to the situation of our country, this paper puts forward the countermeasures and corresponding supporting measures to improve the mode of personal income tax system in our country, that is, to adopt the model of classified and comprehensive income tax system to reflect the real income situation of taxpayers and their ability to pay taxes. With a view to the implementation of the family as a unit to provide scientific and reasonable countermeasures.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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