本文關(guān)鍵詞：我國個人所得稅稅制改革問題研究　出處：《東北師范大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 個人所得稅 稅制模式 國際經(jīng)驗

【摘要】：個人所得稅是以個人(自然人)在一定時期內(nèi)取得的應(yīng)稅所得作為課征對象的稅種。自從1799年英國開征個人所得稅以來,經(jīng)過了200多年的發(fā)展歷程,已經(jīng)成為國際各國普遍開征的稅種之一。隨著生產(chǎn)力水平的不斷提高,各國經(jīng)濟的迅速發(fā)展,個人所得稅制度也在不斷改革、完善。 同時,我國的個人所得稅也在經(jīng)歷從無到有、不斷發(fā)展完善的過程,我國自1980年開征個人所得稅以來,隨著經(jīng)濟的增長和人民生活水平的提高,對稅制進行了多次的修改。2011年6月30日,第十一屆全國人民代表大會常務(wù)委員會第二十一次會議通過并公布了《全國人民代表大會常務(wù)委員會關(guān)于修改(中華人民共和國個人所得稅法)的決定》,個稅的起征點由2000元上調(diào)到3500元,同時將工薪所得的九級超額累進稅率級次調(diào)整為七級,取消15%和40%兩檔稅率,最低稅率改為5%和3%。但是,隨著經(jīng)濟發(fā)展和社會進步,我國現(xiàn)行的個稅制度在運行過程中顯現(xiàn)出諸多不足之處,例如,近年來我國經(jīng)濟發(fā)展迅速,但是個人所得稅的稅收總額占GDP的比重較低,個稅的收入規(guī)模不足直接影響其功能的發(fā)揮。 本文基于目前我國個人所得稅模式的缺陷問題,分析問題存在的原因,借鑒國外已成熟的個人所得稅模式和經(jīng)驗,為我國個稅模式提出完善意見。本文分為五大部分,第一部分介紹了選題的背景和意義、國內(nèi)外的研究成果等內(nèi)容：第二部分闡述個人所得稅的相關(guān)理論,是本文分析個稅稅制問題的理論依據(jù)；第三部分介紹了我國的個人所得稅稅改歷程、現(xiàn)有稅制的主要內(nèi)容,并且從個人所得稅的規(guī)模、個人所得稅調(diào)節(jié)居民收入狀況兩方面分析我國個稅的運行效果,在此基礎(chǔ)上提出現(xiàn)有稅制在稅收公平與效率兩方面存在的問題,分析其原因；第四部分從課稅模式、費用扣除標準、個稅稅收征管等方面介紹了發(fā)達國家稅收改革的成功經(jīng)驗供我國稅改借鑒之用；第五部分根據(jù)之前提出的問題,借鑒國際稅改成功經(jīng)驗,提出完善我國個人所得稅改革的幾點建議。
[Abstract]:Personal income tax is a kind of tax which takes the taxable income obtained by individuals (natural persons) in a certain period as the object of taxation. Since 1799, the individual income tax has been levied in Britain for more than 200 years. With the development of productivity and the rapid development of economy, the individual income tax system has been reformed and perfected. At the same time, the personal income tax of our country is also going through the process of development and perfection from scratch. Since the introduction of personal income tax in 1980, with the economic growth and the improvement of people's living standards. The tax system has been revised many times. June 30th 2011. The 21th session of the standing Committee of the 11th National people's Congress adopted and promulgated the decision of the standing Committee of the National people's Congress on amending the personal income tax Law of the people's Republic of China. The threshold of personal income tax was raised from 2, 000 yuan to 3, 500 yuan. At the same time, the progressive tax rate of nine levels of wage income was adjusted to seven levels, and the two tax rates of 15% and 40% were abolished. The minimum tax rate is changed to 5% and 3. However, with the development of economy and social progress, the current personal tax system of our country shows many deficiencies in the course of operation, for example, in recent years, the economy of our country has developed rapidly. However, the proportion of individual income tax to GDP is low, and the income scale of individual income tax directly affects the function of individual income tax. Based on the defects of the current personal income tax model in China, this paper analyzes the causes of the problem, and draws lessons from the mature individual income tax model and experience of foreign countries. This paper is divided into five parts. The first part introduces the background and significance of the topic, domestic and foreign research results and other content: the second part describes the relevant theories of personal income tax. It is the theoretical basis of this paper to analyze the tax system of individual income tax. The third part introduces the course of personal income tax reform in China, the main contents of the existing tax system, and analyzes the operating effect of personal income tax from the scale of individual income tax and the adjustment of income of residents. On this basis, this paper puts forward the existing tax system in the tax fairness and efficiency of the two problems, and analyzes the reasons; The 4th part introduces the successful experience of tax reform in developed countries from the aspects of tax model, expense deduction standard, individual tax collection and management, etc. In 5th, based on the problems raised before and the successful experience of international tax reform, some suggestions are put forward to perfect the reform of personal income tax in China.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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