我国个人所得税制度对工薪阶层养老保障的影响研究

发布时间：2018-07-10 03:04

本文选题：个人所得税改革 + 养老保障体系　；参考：《南京大学》2017年硕士论文

【摘要】：现阶段中国正处于老龄化社会的重要时期,社会转型,制度双轨制转型,与此同时伴随的现阶段问题是合理的工薪阶层养老保障机制的有效推进。近年来,我国养老保障政策习惯于重投入,而调节功能未尽完善。随着工薪阶层收入的提高,市场资源调节配置作用越发重要,随之而来的研究即在于,如何利用税收调节制度来对工薪阶层养老保障进行支持,提高工薪阶层的养老意愿,养老水平;如何正确处理政府与市场的关系,使得政府加大力度支持养老保障,从而统筹协调解决养老保障领域的问题。笔者通过对其他国家养老体系和我国财税政策的研究和学习,提出相应的解决方法和支持政策。工薪阶层是我国社会组成的重要部分,保护好这一群体的切身利益对构建和谐社会主义社会有着非常重要的意义。社会保障机制的完善是非常重要的,如不能合理的解决,势必造成马太效应,继而激化社会矛盾。社会保障制度,养老制度是符合习近平总书记对协调推进全面建设小康社会的重要指示的印证,我国进入改革的关键时期,养老保障制度的建立,个税体制的改革是非常重要的改革内容。合理地进行个人所得税改革,充分改善养老制度,从政府主导,到政府参与,从社会响应到社会主动参与,从个人养老意愿,养老水平的提高,到个人养老方式的多元化等,来统筹,协调,建立好有序的个税改革体制,从而促成全社会共同参与,充分化解和预防养老保障问题。第一章导论。讨论了论文选题背景和意义,总结国内外相关领域专家的研究成果,并且给予综述,并简要介绍了论文研究框架。第二章社会保障理论、个人所得税理论的研究。为接下来养老保障受个税改革影响的情况提供了理论支撑。第三章通过对我国现阶段个人所得税体系现状的研究,从而得出个人所得税现阶段相应的问题。第四章通过对我国现阶段个税对工薪阶层养老保障的影响研究,得出相应的问题,阐明了政府的职责和个税改革对养老保障体系建立的必要性。这也是本文的创新之处。第五章对比他国税收改革对养老保障体系建立的积极作用,重点分析美国的三大支柱,从而更加全面地研究和学习先进的经验。第六章他山之石可以攻玉,从美国等国家的成功经验,学习到相应的解决方案。为个税改革解决工薪阶层养老保障提出建议。
[Abstract]:At present, China is in an important period of aging society, social transformation, system transformation, at the same time accompanied by the current stage of the problem is the effective promotion of a reasonable old-age security mechanism for the working class. In recent years, China's old-age security policy is accustomed to re-investment, but the regulatory function is not perfect. With the increase of working class income, the role of market resource regulation and allocation becomes more and more important. The following research lies in how to use tax regulation system to support the old-age security of working class and to improve the willingness of working class to provide for the aged. How to correctly deal with the relationship between the government and the market makes the government strengthen its support for the old-age security so as to coordinate and solve the problems in the field of old-age security. Through the research and study on the pension system of other countries and the fiscal and taxation policies of our country, the author puts forward the corresponding solutions and supporting policies. The working class is an important part of the social composition of our country. It is of great significance to protect the vital interests of this group to build a harmonious socialist society. The perfection of social security mechanism is very important. If it can not be solved reasonably, it will cause Matthew effect and then intensify social contradiction. The social security system, the pension system, is in line with General Secretary Xi Jinping's important directive to coordinate and promote the building of a well-off society in an all-round way. China has entered a crucial period of reform and the establishment of the old-age security system. The reform of personal income tax system is a very important reform content. To carry out the reform of personal income tax reasonably, to fully improve the pension system, from the government leading, to the government participation, from the social response to the social active participation, from the individual pension willingness, the improvement of the old-age support level, to the diversification of the individual pension methods, etc. To co-ordinate, coordinate, establish a well-ordered reform system of personal income tax, so as to promote the participation of the whole society, fully resolve and prevent the problem of old-age security. Chapter one: introduction. This paper discusses the background and significance of this thesis, summarizes the research results of domestic and foreign experts in related fields, and briefly introduces the research framework of the thesis. The second chapter studies the theory of social security and personal income tax. For the next old-age security by the tax reform of the impact of the situation to provide theoretical support. The third chapter studies the current situation of the personal income tax system in China, and draws the corresponding problems of the personal income tax system at the present stage. The fourth chapter studies the impact of personal income tax on the old-age security of the working class at the present stage of our country, and points out the corresponding problems, and expounds the responsibility of the government and the necessity of the reform of personal tax to the establishment of the old-age security system. This is also the innovation of this paper. Chapter five compares the positive effect of tax reform in other countries on the establishment of old-age security system, focusing on the three pillars of the United States, so as to study and learn advanced experience more comprehensively. Chapter 6: from the successful experience of America and other countries, we can learn the corresponding solutions. For the reform of personal tax to solve the old-age security of the working class put forward suggestions.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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