我国个人所得税综合税制改革研究

发布时间：2019-06-08 15:19

【摘要】：我国的个人所得税征收真正开始于1980年,得到国家和社会重视则是在1994年分税制改革之后。尽管开征时间较晚,但是在我国税收体系中,个人所得税是极其重要的组成部分,是财政收入的重要来源。同时,它对于国民经济的稳定和发展起着杠杆作用。特别是在调节收入分配,缩小贫富差距,构建社会和谐等方面,个人所得税较其他方式更是有着无可比拟的优势。税收的财政收入、个人收入调节分配和经济三大职能在个人所得税上体现的淋漓尽致。我国的个人所得税虽然在丰富国家财税来源、调节个人收入等方面起到了积极的作用,但由于税制建设滞后、国民纳税意识淡薄及征管乏力等因素,相较于西方发达国家,其应有的功能远未得到充分发挥。在这种背景下,剖析我国现行税收制度的利弊,探讨我国税制改革应如何吸纳发达国家税制改革的成功经验,构思如何改革和完善个人所得税的相关制度等,都是社会经济发展转型期税收工作面对的根本问题,这也是本文对我国个人所得税政策理论进行研究的动因和意义所在。本文结合笔者在日常税收征管工作中积累的经验和遇到的问题,从书籍和网络上搜集大量数据,参考学者和同行文献,借鉴西方国家先进经验,结合我国基本国情和税收征管现状,提出了我国的个人所得税税制改革方案。本文共分为五部分。第一部分为绪论,通过阐述个人所得税对我国社会经济的影响,系统回顾西方国家在税制设计方面的演变轨迹,结合国内有关专家学者在税制和征管两个领域的研究成果,明确了对我国个人所得税税制研究的动因,指出进行个人所得税税制改革的重要意义。第二部分对个人所得税税制类别、我国个人所得税的税制选择和发展现状进行了介绍,并通过对我国个人所得税所存在的现实问题的系统分析,揭示在个人所得税税基、纳税申报、税前费用扣除标准、税率、税收优惠、税收征管等六个方面的漏洞与不足。第三部分是个人所得税的国际借鉴。本文简单归纳了西方发达国家中较有代表性的美国和北欧两种税制模式,通过比较分析,结合我国的实际情况,建议采用更为符合我国国情的综合所得税税制模式。第四部分是我国个人所得税的税制改革方案。提出采用综合税制模式、扩大税基、实行以家庭为单位指数化的费用扣除标准、综合考虑横纵向差异进行费用扣除、适用统一的累进税率、全面推行税收福利等税制方面的改革建议。第五部分是推动我国个人所得税税制改革的保障措施,建议提高税务系统内外部信息化征监管能力,大力加强税务队伍建设,倡导全社会共同参与涉税监督和服务,建立完善纳税社会监督服务体系。
[Abstract]:The collection of personal income tax in China really began in 1980, and it was attached importance to by the state and the society after the reform of the tax distribution system in 1994. Although the collection time is relatively late, in the tax system of our country, individual income tax is an extremely important part and an important source of fiscal revenue. At the same time, it plays a leveraged role in the stability and development of the national economy. Especially in regulating income distribution, narrowing the gap between rich and poor, building social harmony and so on, personal income tax has incomparable advantages over other ways. The three functions of tax revenue, personal income adjustment and distribution and economy are incisively and vividly embodied in personal income tax. Although personal income tax in our country has played a positive role in enriching the sources of national finance and taxation and regulating personal income, due to the lag of tax system construction, weak national tax consciousness and weak collection and management, compared with western developed countries, the personal income tax of our country has played a positive role in enriching the sources of national finance and taxation and regulating personal income. Its due function is far from being brought into full play. Under this background, this paper analyzes the advantages and disadvantages of the current tax system in our country, probes into how the tax system reform in our country should absorb the successful experience of the tax system reform in the developed countries, and conceive how to reform and perfect the related system of the individual income tax, and so on. All of them are the fundamental problems faced by the tax work in the period of social and economic development, which is also the motivation and significance of this paper to study the theory of individual income tax policy in our country. Based on the experience and problems encountered in the daily tax collection and management, this paper collects a large number of data from books and the network, refers to scholars and peer literature, and draws lessons from the advanced experience of western countries. According to the basic national conditions of our country and the present situation of tax collection and management, this paper puts forward the reform scheme of individual income tax system in our country. This paper is divided into five parts. The first part is the introduction, by expounding the influence of individual income tax on the social economy of our country, systematically reviewing the evolution track of tax system design in western countries, combining with the research results of domestic experts and scholars in the two fields of tax system and collection and management. This paper clarifies the motivation of the research on the individual income tax system in China, and points out the significance of carrying out the reform of the individual income tax system. The second part introduces the category of individual income tax system, the choice and development status of personal income tax system in our country, and through the systematic analysis of the practical problems existing in personal income tax in our country, reveals that the tax base of individual income tax is based on personal income tax. Tax returns, pre-tax fee deduction standards, tax rates, tax concessions, tax collection and management of six aspects of loopholes and deficiencies. The third part is the international reference of individual income tax. This paper briefly sums up the representative tax models of the United States and Northern Europe in the western developed countries. Through comparative analysis and combined with the actual situation of our country, it is suggested that the comprehensive income tax system model, which is more in line with the national conditions of our country, be adopted. The fourth part is the tax system reform plan of individual income tax in our country. It is put forward that the comprehensive tax system model should be adopted, the tax base should be expanded, the cost deduction standard of indexed household as unit should be implemented, the cost deduction should be carried out comprehensively considering the horizontal and vertical differences, and a unified progressive tax rate should be applied. We will comprehensively carry out tax reform proposals such as tax and welfare. The fifth part is the safeguard measures to promote the reform of individual income tax system in our country. It is suggested that we should improve the ability of internal and external information collection and supervision of the tax system, vigorously strengthen the construction of the tax team, and advocate the joint participation of the whole society in tax-related supervision and services. Establish and improve the tax social supervision and service system.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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