以家庭为单位征收个人所得税的改革研究

发布时间：2019-03-17 13:04

【摘要】：个人所得税作为我国的直接税,起到调节收入分配、缩小贫富差距和组织国家税收的作用。我国从1980年开征个人所得税以来,财政收入稳步增加、社会经济逐步稳定,不得不承认个人所得税在组织财政收入中发挥着关键性的作用。但是,在调节收入分配和缩小贫富差距的功能上,个人所得税没有起到理想中的调节效果。目前,我国以个人为单位的分类所得税制,没有考虑到家庭总收入相同但实际家庭经济负担有差异,造成经济负担重的家庭和经济负担轻的家庭承担了相同甚至更重的税负,这样就失去了税收公平的意义。现行模式下的个人所得税制逐渐暴露出隐含的种种问题,使其不但没有起到调节收入分配的作用,反而出现“逆向调节”,个人所得税收入调节作用遭到了质疑。个人所得税与每个人都息息相关,对于个人所得税制改革的声音一直不绝于耳,一直是社会各界普遍关注的问题。随着我国经济的快速发展,通货膨胀严重、物价上涨厉害,使得每次提到个人所得税改革的问题,都停留在提高免征额、起征点、调节税率等细节层面上,而忽略了对个人所得税整体结构的改革。在2017年的全国两会中,全国人大代表格力电器董事长兼总裁的董明珠就建议提高当前个人所得税的起征点,从当前的3,500元提高至5,000元。长期聚焦于提高我国个人所得税的免征额,而每当提及家庭课税制改革时,有观点认为技术条件不成熟,不具备实行的要素条件。本文认为,我国不能等到一切条件都成熟之后,再实行家庭课税制改革,需要在没有条件的情况下也要创造条件。而且,我国经过了三十多年的改革开放,不管是信息技术还是法制建设都得到了巨大提高,已经逐渐具有家庭课税制改革的条件。另外,很多西方发达国家也是在各项条件还不完善的情况下,进行了个人所得税家庭制改革。家庭课税制和个人课税制相较,不但表现了税收公平原则,而且更明确地反映整个社会的纳税主体。以家庭为单位征收个人所得税制度确定是我国个人所得税改革的方向,唯有如此才能缓解我国收入差距过大的问题。本论文共分为五大部分。第一大部分,阐述了论文选题的研究背景及意义,国内外研究现状,总结了国内外一些主流观点。第二大部分,介绍了个人所得税制度的基本理论,重点描述了个人所得税制模式的分类和个人为单位与家庭为单位的个人所得税制比较,通过分析家庭课税制的优势总结出以家庭为单位是当前我国个人所得税改革的方向。第三大部分,阐述了我国个人所得税制度的发展历程及现行模式,并深入分析了我国现行个人所得税模式存在的问题,并提出了在我国建立家庭课税制的必要性和紧迫性。第四大部分,描述了国外以家庭为单位的个人所得税制度的成功经验,总结出对我国家庭课税制的启示。第五大部分,提出了我国建立以家庭为单位的个人所得税制度的难题及对策。针对我国实行家庭课税制面临的家庭范围难以界定、费用扣除标准难以确定、家庭收入情况难以监控等难题,提出了切实有效的对策。
[Abstract]:The individual income tax, as the direct tax in our country, has the function of adjusting the income distribution, reducing the gap between the rich and the poor, and organizing the national tax. Since the introduction of the individual income tax in 1980, the fiscal revenue has steadily increased, and the social and economic stability has to be recognized, and the individual income tax has to be recognized to play a key role in the financial revenue of the organization. However, in the function of adjusting the income distribution and reducing the gap between the rich and the poor, the individual income tax does not have the ideal adjustment effect. At present, the income tax system of our country, which is based on the individual, does not take into account the same household income, but the actual family economic burden is different, and the families with heavy economic burden and the families with light economic burden have the same even heavier tax burden, thus losing the meaning of tax fairness. In the current mode, the individual income tax system is gradually exposed to the hidden problems, so that not only does not play the role of adjusting the income distribution, but also the "reverse regulation" and the income adjustment of the individual income tax have been questioned. The individual income tax is closely related to everyone, and the sound of the reform of the individual income tax system has been a common concern for all sectors of the society. With the rapid development of the economy of our country, the inflation is serious and the price increases, so that every time the question of the reform of the individual income tax is mentioned, the reform of the overall structure of the individual income tax is ignored. In 2017, the National People's Congress of the National People's Congress, Chairman of the National People's Congress and the President of the National People's Congress, has proposed to raise the current personal income tax starting point, from the current 3,500 yuan to 5,000 yuan. The long-term focus on the increase of the exemption of individual income tax in our country, and every time the reference to the reform of the family assessment system, there is a view that the technical conditions are not mature and the conditions of the elements to be implemented are not available. In this paper, we can't wait until all the conditions are ripe, and then carry out the reform of the family tax system, and it is necessary to create the conditions in the absence of conditions. Moreover, the reform and opening-up for more than 30 years, whether it is information technology or legal system, has been greatly improved, and it has gradually become the condition of the reform of family tax system. In addition, many western developed countries have carried out the reform of the family system of individual income tax under the condition that the conditions are not perfect. In comparison with the system of household assessment and personal tax, not only the principle of tax fairness is shown, but also the tax subject of the whole society is more clearly reflected. The determination of the individual income tax system in the family as the unit is the direction of the reform of the individual income tax in our country, only so can the problem that the income gap of our country is too big can be alleviated. The thesis is divided into five parts. In the first part, this paper expounds the research background and significance of the thesis, and the present situation of domestic and foreign research, and summarizes some mainstream views at home and abroad. The second part introduces the basic theory of the individual income tax system, mainly describes the classification of the individual income tax system and the individual income tax system of the unit and the family. By analyzing the advantages of family tax system, the author concludes that the family-based unit is the current direction of the reform of the individual income tax in China. The third part expounds the development course and the current mode of the individual income tax system in our country, and analyzes the existing problems in our country's current personal income tax system, and puts forward the necessity and urgency to set up the family tax system in our country. The fourth part, which describes the successful experience of the individual income tax system based on the family, summarizes the enlightenment to our country's family tax system. In the fifth part, the problems and countermeasures of the establishment of a family-based personal income tax system in our country are put forward. In view of the difficult definition of the family scope, the difficulty of the cost deduction, the difficulty of monitoring the household income, and the effective countermeasures are put forward.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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