个税调节收入差距的中日比较及对老挝的启示研究

发布时间：2018-03-11 19:01

本文选题：个人所得税　切入点：收入差距　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：个人所得税因其在理论上对收入分配的调节作用而受到了十分广泛的关注。个人所得税(简称“个税”)是纳税个体(居民或家庭)在一定时期内获取个人所得并按一定税率缴纳的税种,是在税法规定下的税务部门与纳税人之间在个税征收与监管时构成的社会关系的总称。收入分配关系到每个社会成员的切身利益,是衡量社会发展公平程度的重要体现。不合理的收入差距会削弱不同社会群体的劳动积极性,长期持续将引发社会矛盾,阻碍经济增长。所以个税调节收入差距是近年来学界、政府部门及社会公众高度关心的一个热点问题。因此,本文的研究内容主要包括以下四点:第一,仔细梳理以往学者在个人所得税及其对收入差距的调节作用方面的研究文献,并作简要评论;第二,按照时间的先后顺序,阐明经济学家们对税收调节收入差距的理论分析;第三,对比中、日两国的个人所得税制度,在此基础上运用有关数据对两国税收调节收入差距的有效性做计量研究;第四,结合上述研究成果和老挝国情,针对老挝个人所得税制度的完善提出政策建议。从目前的经济发展情况来看,本文认为老挝的个人所得税应以家庭为课税单位,科学合理地进行税率设计,建立顾全不同经济条件的家庭的扣除机制,税收征管实行自行申报与代扣代缴相结合,加快推进本国的分类综合税制改革进程。同时,个税制度并不是万能的,要缩小不合理的收入差距,还应健全社会保险和社会救济等再分配机制,以完善的社会制度促进社会稳定和经济增长。
[Abstract]:Individual income tax has attracted much attention because of its regulating effect on income distribution in theory. Personal income tax ("personal income tax") is the individual (resident or family) who acquires personal income within a certain period of time. Taxes paid at a certain rate, It is a general term for social relations between tax authorities and taxpayers in the collection and supervision of personal income tax under the tax law. Income distribution concerns the vital interests of each member of society. It is an important embodiment to measure the fair degree of social development. Unreasonable income gap will weaken the labor enthusiasm of different social groups, cause social contradictions and hinder economic growth for a long time. Therefore, the adjustment of income gap by personal income tax has been an academic field in recent years. Therefore, the research content of this paper mainly includes the following four points: first, carefully combing the previous research literature on individual income tax and its role in regulating income gap. And make brief comments; second, according to the order of time, expound economists' theoretical analysis of tax adjustment income gap; third, compare the individual income tax system between China and Japan. On this basis, we use relevant data to measure the effectiveness of tax adjustment of income gap between the two countries. 4th, combined with the above research results and the situation of Laos, According to the current situation of economic development, this paper thinks that the individual income tax of Laos should be based on the family as the tax unit, and scientifically and reasonably carry out the tax rate design. To establish a deduction mechanism for families with different economic conditions, to combine tax collection and administration with self-declaration and withholding, and to speed up the process of reforming our country's comprehensive tax-classified system. At the same time, the individual tax system is not omnipotent. In order to narrow the unreasonable income gap, we should perfect the redistribution mechanism such as social insurance and social relief so as to promote social stability and economic growth with perfect social system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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