个税课税模式选择对收入分配公平的影响
发布时间：2018-11-26 15:54
【摘要】：个人所得税是世界上大多数国家的主体税种之一,承担着组织财政收入、调节收入分配、调节经济运行的重要作用。个人所得税在设立初期,在我国经济还尚不发达的情况下,主要承担组织财政收入的作用,随着我国经济的发展,我国的收入分配差距越来越大,个人所得税作为为数不多的调节收入分配的税种,被更多地赋予调节收入分配的重任,从现阶段个人所得税的实施情况来看,虽然起到了一定的调节收入分配的作用,但效果并不明显,其中一个很重要的原因是个税课税模式。自个人所得税开征以来,我国一直采取的是分类所得的课税模式,分类所得的课税模式虽然能够提高税收征管的效率,符合我国当前税收征管水平不高的现状,但种种迹象表明,分类所得课税模式由于对不同项目的所得实行不同的计税方法,已经不能够很好的调节收入的分配,而纵观世界上其他国家,大部分实行的是综合课税模式以及分类与综合的课税模式,并且取得了很好的调节收入分配的效果。本文从课税模式的概念入手,在借鉴美国和日本的经验的基础上,着重分析个税课税模式选择对收入分配公平的影响,并结合我国现实情况,给出了我国当前个税课税模式选择宜采取分类与综合课税模式的建议。 本文一共分为四部分：第一部分为引言,通过该部分的介绍引出下文对个税课税模式与收入分配公平的讨论；第二部分主要介绍个税课税模式的类型、发展以及收入分配公平的衡量指标,为下文分析个税课税模式选择对收入分配公平的影响做好铺垫；第三部分着重分析个税课税模式选择对收入分配公平的影响,分别以我国、美国、日本为代表,分析分类课税模式、综合课税模式以及分类综合课税模式对收入分配公平的影响,并结合各国的统计数据,从实证上对个税课税模式选择对收入分配的影响进行阐述；第四部分主要结合当前我国的现状,给出为促进收入分配公平完善我国个税课税模式的建议并结合我国当前现状,给出了完善个税课税模式的其他相关配套建议。 本文通过采取理论分析与实证分析相结合的方法,分别阐述三种课税模式各自对收入分配的影响的程度,得出综合课税模式是相对来说最为公平的税种。但考虑到实行综合课税模式需要一系列的条件,而我国目前尚未达到实行综合课税模式所需要的条件,因此,考虑到我国的现状,我国目前宜实行分类与综合的课税模式。个税课税模式的设置是一个复杂的过程,在充分考虑到公平因素以及我国目前的征管条件下,本文给出了我国当前实行分类与综合课税模式的可行性方案以及为实行分类与综合的课税模式需要的其他相关配套措施。本文从一个全新的角度,从个人所得税制度中个税模式选择入手分析其对收入分配的影响,由于本人研究水平和能力的限制,对理论的掌握不够全面,且有些部分由于缺乏数据的支持而缺少说服力,另外由于个人所得税课税模式的变革是个很复杂的工程,因篇幅有限不可能将所有的问题都阐述的很清楚,因此论文在有些方面不够全面。
[Abstract]:The individual income tax is one of the main taxes of most countries in the world, and has the important role of organizing the financial revenue, adjusting the income distribution and adjusting the economic operation. With the development of our country's economy, the income distribution gap of our country is becoming more and more big, and the individual income tax is the one of the few tax categories to adjust the income distribution. It is not obvious that the effect is not obvious, and one of the most important reasons is the tax assessment mode. Since the beginning of the individual income tax, our country has taken the tax model of the classification, while the tax pattern obtained by the classification can improve the efficiency of the tax collection and management, and it is in accordance with the present situation of the current level of tax collection and management of our country, but there are indications that, The tax model of the classification has not been able to adjust the income distribution well because of the different tax-counting methods for the income of different projects, and the most of the other countries in the world are the comprehensive assessment model and the classification and comprehensive assessment model. and a good effect of adjusting the income distribution is obtained. Based on the experience of the United States and Japan, this paper, based on the experience of the United States and Japan, focuses on the analysis of the effect of the tax assessment model on the distribution of income, and in the light of the reality of our country, In this paper, the suggestions on the classification and comprehensive assessment model should be taken for the choice of the current tax assessment model in our country. This paper is divided into four parts: the first part is the introduction, through the introduction of this part, the following discussion is drawn out on the tax assessment model and the income distribution fairness; the second part mainly introduces the type, the development of the tax assessment mode and the measurement of the income distribution fairness The third part focuses on the analysis of the effect of the tax assessment model on the distribution of income, and analyzes the classification of tax on behalf of our country, the United States and Japan, respectively. The effect of the model, the comprehensive assessment model and the classification of the comprehensive assessment model on the distribution of income is discussed, and the effect of the tax assessment model on the income distribution is explained in the paper. The fourth part is mainly combined with the current China The present situation, the suggestion to improve the distribution of income and perfect the tax-assessment model of our country, and the present situation of our country are given, and some other relevant supporting facilities for perfecting the tax assessment model are given. In this paper, by combining the theoretical analysis and the empirical analysis, the effect of the three assessment models on the income distribution is explained, and the comprehensive assessment model is the most important. In view of the present situation of our country, the classification and synthesis should be carried out in our country, taking into account the present situation of our country. The tax-assessment model is a complex process, taking fully into account the equity factors and the current situation in our country Under the condition of collection and management, this paper gives the feasibility plan of the current classification and comprehensive assessment model in our country, and the other phases necessary for carrying out the classification and the comprehensive assessment model This paper, from a new perspective, analyzes its influence on the distribution of income from the choice of the tax pattern of the individual income tax system, because of the limitation of the level and ability of my research, the mastery of the theory is not comprehensive, and some parts are supported by the lack of data. The lack of persuasion, in addition to the change in the tax model of individual income tax, is a very complex project, because it is not possible to set up all the problems due to the limited length of space, so the paper is in some ways
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7
[Abstract]:The individual income tax is one of the main taxes of most countries in the world, and has the important role of organizing the financial revenue, adjusting the income distribution and adjusting the economic operation. With the development of our country's economy, the income distribution gap of our country is becoming more and more big, and the individual income tax is the one of the few tax categories to adjust the income distribution. It is not obvious that the effect is not obvious, and one of the most important reasons is the tax assessment mode. Since the beginning of the individual income tax, our country has taken the tax model of the classification, while the tax pattern obtained by the classification can improve the efficiency of the tax collection and management, and it is in accordance with the present situation of the current level of tax collection and management of our country, but there are indications that, The tax model of the classification has not been able to adjust the income distribution well because of the different tax-counting methods for the income of different projects, and the most of the other countries in the world are the comprehensive assessment model and the classification and comprehensive assessment model. and a good effect of adjusting the income distribution is obtained. Based on the experience of the United States and Japan, this paper, based on the experience of the United States and Japan, focuses on the analysis of the effect of the tax assessment model on the distribution of income, and in the light of the reality of our country, In this paper, the suggestions on the classification and comprehensive assessment model should be taken for the choice of the current tax assessment model in our country. This paper is divided into four parts: the first part is the introduction, through the introduction of this part, the following discussion is drawn out on the tax assessment model and the income distribution fairness; the second part mainly introduces the type, the development of the tax assessment mode and the measurement of the income distribution fairness The third part focuses on the analysis of the effect of the tax assessment model on the distribution of income, and analyzes the classification of tax on behalf of our country, the United States and Japan, respectively. The effect of the model, the comprehensive assessment model and the classification of the comprehensive assessment model on the distribution of income is discussed, and the effect of the tax assessment model on the income distribution is explained in the paper. The fourth part is mainly combined with the current China The present situation, the suggestion to improve the distribution of income and perfect the tax-assessment model of our country, and the present situation of our country are given, and some other relevant supporting facilities for perfecting the tax assessment model are given. In this paper, by combining the theoretical analysis and the empirical analysis, the effect of the three assessment models on the income distribution is explained, and the comprehensive assessment model is the most important. In view of the present situation of our country, the classification and synthesis should be carried out in our country, taking into account the present situation of our country. The tax-assessment model is a complex process, taking fully into account the equity factors and the current situation in our country Under the condition of collection and management, this paper gives the feasibility plan of the current classification and comprehensive assessment model in our country, and the other phases necessary for carrying out the classification and the comprehensive assessment model This paper, from a new perspective, analyzes its influence on the distribution of income from the choice of the tax pattern of the individual income tax system, because of the limitation of the level and ability of my research, the mastery of the theory is not comprehensive, and some parts are supported by the lack of data. The lack of persuasion, in addition to the change in the tax model of individual income tax, is a very complex project, because it is not possible to set up all the problems due to the limited length of space, so the paper is in some ways
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7
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