收入分配与个人所得税政策研究

发布时间：2019-05-11 19:48

【摘要】：收入分配历来是古今中外最受关注的社会问题，分配的矛盾也是一切社会矛盾的根源。从历史角度来看，收入分配差距的变化是社会发展过程中最显著的标志，也是最容易诱发社会不稳定乃至社会动荡的因素。随着我国市场经济的发展和改革开放的加深，社会收入分配不平等程度日益加深，贫富差距进一步扩大，表现为明显的城乡差别、地区差别、行业差别。如何有效遏制收入差距不断加大，避免严重贫富两极分化的出现，使得财富公平分配，保持社会的稳定和谐，成为被全社会普遍关注的话题。个人所得税作为调节收入分配的主要税收手段，引起人们的重视。个人所得税最早产生于英国，，历了200多年的演变，至今已经是一个世界各国普遍征收的税种，经逐渐成为很多国家的主要税源。我国的个人所得税是从1980年开始征收的，为我国财政及经济的发展提供了资金来源。但由于我国现行个人所得税制度存在诸多不完善和与我国现阶段经济发展及收入分配现状不相适应的缺陷，制约了个税发挥其调节收入分配作用，没有达到人们的预期效果。各界学者对我国个税进行了大量的研究，改革与完善现行个人所得税呼声不断高涨。包括美国在内的一些国家，其个人所得税开征较早且较完善，在许多方面能够给我国个人所得税改革提供借鉴。所以本文在研究了其他国家的先进做法的基础上，结合我国的实际情况，取其精华去其糟粕，进行有取舍的借鉴。本文共分六个章节，三大部分。第一部分为第一章绪论，包括论文的研究背景、研究意义及国内外文献综述。第二部分是论文主体，从第二章到第五章。第二章为个人所得税调节居民收入分配的理论基础；第三章为我国居民收入分配的状况，研究了测量居民收入分配的指标，并利用基尼系数对我国现阶段居民收入分配差距进行了测算，后从城乡、地区、行业角度对比分析我国居民收入分配现状；第四章对个人所得税的收入分配调节效应进行了实证的分析，发现我国现行个人所得税对居民收入分配调节效应弱化，并总结其原因；第五章对国外个人所得税促进居民收入分配进行了国际借鉴，从纳税人，税基，费用扣除标准，税率，税收征管等相关规定出发，对美国、日本、德国、北欧、印度、巴西等几个国家和地区进行研究，提出我国的可借鉴之处。第三部分为第六章，结合我国国情，提出改革与完善我国现行个人所得税的做法。
[Abstract]:Income distribution has always been the most concerned social problem at home and abroad, and the contradiction of distribution is also the root of all social contradictions. From a historical point of view, the change of income distribution gap is the most significant symbol in the process of social development, and it is also the most likely factor to induce social instability and even social unrest. With the development of market economy and the deepening of reform and opening up in China, the inequality of social income distribution is deepening day by day, and the gap between rich and poor is further widened, which shows obvious differences between urban and rural areas, regional differences and industries. How to effectively curb the widening income gap, avoid the emergence of serious polarization between the rich and the poor, make the fair distribution of wealth and maintain the stability and harmony of society, has become a topic of general concern to the whole society. As the main tax means to adjust the distribution of income, personal income tax has attracted people's attention. Personal income tax originated in the United Kingdom, experienced more than 200 years of evolution, has been a universal tax in the world, has gradually become the main source of tax in many countries. Personal income tax in China has been collected since 1980, which provides a source of funds for the development of finance and economy in China. However, due to the defects of the current personal income tax system in China, which are not suitable for the present economic development and income distribution of our country, it restricts the individual tax to play its role in regulating income distribution and fails to achieve the expected effect of people. Scholars from all walks of life have done a lot of research on individual tax in our country, and the voice of reforming and perfecting the current personal income tax is rising. Some countries, including the United States, have introduced personal income tax earlier and more perfect, which can provide reference for the reform of personal income tax in China in many aspects. Therefore, on the basis of studying the advanced practices of other countries, combining with the actual situation of our country, this paper takes its essence to get rid of its dross, and carries on the reference of choice. This paper is divided into six chapters, three parts. The first part is the introduction of the first chapter, including the research background, research significance and literature review at home and abroad. The second part is the main body of the paper, from the second chapter to the fifth chapter. The second chapter is the theoretical basis of individual income tax to adjust the income distribution of residents. The third chapter is the situation of the income distribution of the residents in our country, studies the index of measuring the income distribution of the residents, and calculates the income distribution gap of the residents in our country at the present stage by using the Gini coefficient, and then from the urban and rural areas, From the point of view of industry, the present situation of income distribution of residents in China is compared and analyzed. The fourth chapter makes an empirical analysis of the income distribution adjustment effect of personal income tax, finds that the current individual income tax in China weakens the adjustment effect of the income distribution of residents, and summarizes its reasons. The fifth chapter has carried on the international reference to the foreign individual income tax to promote the resident income distribution, from the taxpayer, the tax base, the expense deduction standard, the tax rate, the tax collection and management and so on related stipulation, for the United States, Japan, Germany, Northern Europe, India, Several countries and regions, such as Brazil, carry on the research, and put forward the reference that our country can draw lessons from. The third part is the sixth chapter, combined with the national conditions of our country, put forward the reform and improvement of the current personal income tax practices.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.42

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