我国个人所得税课税模式改革研究

发布时间：2018-01-12 08:18

本文关键词：我国个人所得税课税模式改革研究　出处：《广西大学》2014年硕士论文　论文类型：学位论文

【摘要】：从1980年开始,我国就使用分类课税模式征收个人所得税,其发展经历了两个不同的阶段。第一阶段是从1980—1993年底,第二阶段是从1994年至今。从1980年到1994年,课税模式完成了由分散化向统一化的分类模式的转变。虽然我国不断对分类课税模式进行改革,但随着经济发展,分类课税模式本身存在的问题开始暴露,包括：纳税期限不统一；对不同收入采用不同的税率和费用扣除标准；以个人为基本纳税单位而没有考虑家庭的税收负担；分类模式的相关环境及配套措施也存在较多问题,例如：现金使用范围过大；没有建立个人征信系统和个人财产登记制度等问题。 2013年,国家统计局局长马建堂公布了2003—2012年我国基尼系数,其平均水平在0.47以上,属于收入差距较大范围。因此,现行的分类课税模式已经使中国居民收入差距不断扩大,且有加剧的趋势。这将对国家的稳定和经济的发展带来非常不利的影响,所以改革课税模式迫在眉睫。在国际借鉴中,应该主要向实行混合模式的英国与日本及实行综合模式的美国学习。根据我国的基本国情,在借鉴国外发达国家经验的基础上,我国课税模式应由现行的分类模式向混合模式转换。课税模式的转换应该从两个方面进行设计,第一,从课税模式本身的转换方面。第二,课税模式的相关环境及配套措施的改革方面。
[Abstract]:From the beginning of 1980, China will use the mode of classified taxation levy personal income tax, its development has gone through two stages. The first stage is from 1980 to 1993 by the end of the second stage is from 1994 till now. From 1980 to 1994, completed by the mode of Taxation decentralization to unified classification mode. Although I in the ongoing reform of the classification of tax pattern, but with the development of economy, the mode of classified taxation problems begin to emerge, including: the payment period is not unified; the different tax rates and costs using the standard deduction of different income tax; personal as the basic unit without considering the family tax burden; the relevant environmental classification and matching the measures also exist many problems, such as: the scope of the use of cash is too large; the problem of personal credit system and personal property registration system is not established.
In 2013, Ma Jiantang, director of the National Bureau of statistics released from 2003 to 2012, China's Gini coefficient, the average level in more than 0.47 belong to the income gap range. Therefore, the classification of current taxation mode has made the income gap Chinese continues to expand, and there is increasing trend. This will bring a very negative impact on the development of the country's stability and the economy, so the reform pattern of taxation is imminent.
In the international reference, should be mainly to implement the mixed mode of Britain and Japan, and implement the comprehensive mode of study in the United States. According to the basic conditions of our country, on the basis of the experiences of the developed countries, our country should transfer tax pattern classification to the current model of mixed mode. The conversion of taxation mode should be designed from two first, from the conversion of taxation mode itself. Second aspects related to environmental taxation mode and supporting measures of the reform.

【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F224

【参考文献】