本文關(guān)鍵詞：完善我國(guó)個(gè)人所得稅制度研究　出處：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 個(gè)人所得稅 制度 收入

【摘要】：隨著社會(huì)經(jīng)濟(jì)的進(jìn)步以及科技的發(fā)展，我國(guó)個(gè)人所得稅所處的環(huán)境發(fā)生了很大變化，一直以來(lái)施行的個(gè)人所得稅制度也在面對(duì)多樣化的市場(chǎng)環(huán)境時(shí)遭遇了瓶頸。當(dāng)前我國(guó)所面臨的個(gè)人所得稅制度改革已經(jīng)不能局限于某一點(diǎn)，而是要邁向全面的改革攻堅(jiān)區(qū)。要以中國(guó)經(jīng)濟(jì)的自身特點(diǎn)以及稅制結(jié)構(gòu)的優(yōu)化調(diào)整為前提，進(jìn)行統(tǒng)籌規(guī)劃，制定具體措施。此前進(jìn)行的關(guān)于個(gè)人所得稅的六次修訂，重點(diǎn)在于費(fèi)用扣除的確定、稅率表的調(diào)整、征收管理流程等方面，而目前我國(guó)個(gè)稅改革應(yīng)該著重放在課稅模式的轉(zhuǎn)變上，通過(guò)課稅模式的適時(shí)調(diào)整，起到優(yōu)化我國(guó)個(gè)人所得稅制度，完善個(gè)人所得稅功能，深化社會(huì)經(jīng)濟(jì)變革的積極作用。 完善當(dāng)前的個(gè)人所得稅制，不但可以增加個(gè)人所得稅的稅收來(lái)源，加強(qiáng)國(guó)家宏觀調(diào)控在收入再次分配層面的效果；還可以因其更廣泛、更公平的性質(zhì)促進(jìn)我國(guó)和諧社會(huì)的構(gòu)建，進(jìn)而增強(qiáng)稅收對(duì)國(guó)民的親和力；此外，完善個(gè)人所得稅作為宏觀經(jīng)濟(jì)調(diào)控的一種經(jīng)濟(jì)手段，有利于保障社會(huì)主義市場(chǎng)經(jīng)濟(jì)的有序運(yùn)行。經(jīng)過(guò)六次修訂，個(gè)人所得稅的稅收收入也隨著我國(guó)經(jīng)濟(jì)運(yùn)行質(zhì)量、人民收入水平的提高得到增長(zhǎng)。然而，隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制的不斷完善，以及全球經(jīng)濟(jì)一體化進(jìn)程的加快，我國(guó)的經(jīng)濟(jì)形式呈現(xiàn)出了多元化的特點(diǎn)，同時(shí)也有越來(lái)越多的經(jīng)濟(jì)發(fā)展模式和收入方式開(kāi)始出現(xiàn)。相應(yīng)地，高收入人群在每個(gè)行業(yè)以及各個(gè)地區(qū)也開(kāi)始不斷涌現(xiàn)，部分高收入者的收入來(lái)源呈現(xiàn)出多樣性和隱蔽性的新特點(diǎn)，嚴(yán)重的影響了稅收收入和社會(huì)公平，可以說(shuō)，個(gè)人所得稅制度的改革已經(jīng)刻不容緩。本文旨在分析我國(guó)個(gè)人所得稅制度在面對(duì)社會(huì)經(jīng)濟(jì)發(fā)展中暴露出的不足之處，并借鑒部分發(fā)達(dá)國(guó)家個(gè)人所得稅改革的成功經(jīng)驗(yàn)，探索出完善我國(guó)個(gè)人所得稅的對(duì)策，希望能夠?yàn)檎母飩�(gè)人所得稅制度貢獻(xiàn)力量。 本文的導(dǎo)論部分重點(diǎn)闡述了選題的背景、目的和意義，，同時(shí)點(diǎn)明了本文所采用的研究方法、國(guó)內(nèi)外文獻(xiàn)的研究綜述以及文章的創(chuàng)新點(diǎn)和不足。 本文的第一部分主要介紹了我國(guó)個(gè)人所得發(fā)展的歷程和職能定位。首先在我國(guó)社會(huì)經(jīng)濟(jì)發(fā)展初期的和改革開(kāi)放初期背景下，分別介紹了個(gè)人所得稅的意義、實(shí)施效果和征收制度，之后介紹了我國(guó)個(gè)人所得稅法從第一次修訂到目前為止所取得的成效，在個(gè)人所得稅的效果介紹中，主要論述了個(gè)人所得稅具有以下功能：一是調(diào)節(jié)收入差距，二是有利于消除居民對(duì)個(gè)人所得稅的誤解和疑惑，三是實(shí)現(xiàn)自動(dòng)穩(wěn)定功能。 本文的第二部分主要介紹了我國(guó)個(gè)人所得稅制度存在的問(wèn)題和成因。問(wèn)題的主要在公平性原則以及收入分配效果上，通過(guò)實(shí)例和理論的結(jié)合，具體分析了問(wèn)題的原因，分別從征收制度、扣除標(biāo)準(zhǔn)、部門(mén)合作、居民納稅意識(shí)四個(gè)方面進(jìn)行分析，為下文提出我國(guó)個(gè)人所得稅制度的完善提供理論鋪墊。 本文的第三部分介紹了國(guó)外個(gè)人所得稅制度改革的經(jīng)驗(yàn)，通過(guò)國(guó)外經(jīng)驗(yàn)的探討研究，得出了我國(guó)個(gè)人所得稅制度改革的實(shí)際條件，為提出我國(guó)個(gè)人所得稅制度的完善建議提供理論依據(jù)和借鑒經(jīng)驗(yàn)。 本文的第四部分在借鑒國(guó)外個(gè)人所得稅改革經(jīng)驗(yàn)的基礎(chǔ)上，結(jié)合我國(guó)的國(guó)情，提出完善我國(guó)個(gè)人所得稅制度的建議。
[Abstract]:With the progress of social economy and the development of science and technology, great changes have taken place in China's personal income tax environment, has been the implementation of the personal income tax system is also a bottleneck in facing the diversified market environment. The current face of the personal income tax system reform is not limited to a point, but to a comprehensive reform area. To Chinese economic characteristics and the adjustment of tax structure is the premise of the overall planning, formulate specific measures. After the personal income tax on the six amendment, emphasis is to determine the deduction of costs, tariff adjustment, collection and management processes, and at present, China's tax reform should focus on the transformation of taxation mode, timely adjustment of the taxation mode, to optimize China's personal income tax system, improve the personal income tax function, deep The positive role of transforming social and economic changes.
The improvement of the current personal income tax system, not only can increase the personal income tax revenue, strengthen macro-control in the redistribution of income level effect; can also because of the broader, more equitable nature and promote the building of a harmonious society in China, thus enhancing the tax to national affinity; in addition, improve the personal income tax as an economic means of macroeconomic regulation and control, to ensure the orderly operation of the socialist market economy. After the six revision, the individual income tax revenue with the quality of economic operation in our country, people's income level can improve growth. However, as China's market economic system continuously improved, and the acceleration of global economic integration the process of China's economic form showing the characteristics of diversification, at the same time, there are more and more the mode of economic development and income began to appear accordingly, High income groups also began to emerge in every industry and every region, some high income source presents new features of diversity and concealment, serious impact on the tax revenue and social justice, it can be said that the personal income tax system reform is urgent. This paper aims to analyze the personal income tax in China the system in the face of shortcomings exposed in the development of social economy and the successful experience from some developed countries personal income tax reform, explore the countermeasures to improve China's personal income tax to the government, the personal income tax system reform to contribute.
The introductory part of this article focuses on the background, purpose and significance of the topic selection, and points out the research methods adopted in this paper, the literature review at home and abroad, and the innovation and shortcomings of the article.
The first part of this paper introduces the history of the development of China's personal income and functions. Firstly, in the early stage of development of China's social economy and the reform and opening up background, introduced the personal income tax, the implementation effect and collection system, after the introduction of the effectiveness of China's personal income tax from the first amendment made so far, the personal income tax effect, mainly discusses the personal income tax has the following functions: one is to adjust the income gap, two is conducive to the elimination of the residents of the personal income tax of misunderstanding and confusion, the three is to achieve automatic stable function.
The second part of this paper mainly introduces the problems and reasons of China's personal income tax system. The main problems in the principle of fairness and income distribution effect, through a combination of examples and theory, analyzes the cause of the problem, from the collection system, the standard deduction, tax departments, residents of four aspects of consciousness the analysis presented below, providing theoretical foundation for the perfection of personal income tax system in China.
The third part introduces the reform of the personal income tax system of foreign experience, through the study of foreign experience, the actual condition of the reform of China's individual income tax system, and provide a theoretical basis and reference for the China's personal income tax system recommendations.
The fourth part of this paper, on the basis of the experience of foreign individual income tax reform, combined with the national conditions of our country, puts forward some suggestions to improve the individual income tax system in China.

【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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