本文關(guān)鍵詞： 個(gè)人所得稅 分類制 綜合分類制 勞務(wù)所得　出處：《上海海關(guān)學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在近三十年的改革開放中,中國經(jīng)濟(jì)高速發(fā)展,社會(huì)財(cái)富迅速累積,經(jīng)濟(jì)總量已趕超日本成為全球第二大經(jīng)濟(jì)體。但在經(jīng)濟(jì)震蕩中所激發(fā)的矛盾也不容忽視。如今收入分配已不再是計(jì)劃經(jīng)濟(jì)下的平均主義,隨著社會(huì)主義市場經(jīng)濟(jì)日益完善,收入來源形式日趨多樣,我國社會(huì)的貧富差距正迅速拉大,國民收入分配的基尼系數(shù)也已超過國際公認(rèn)的臨界水平。貧富差距的加大必定會(huì)引發(fā)一系列社會(huì)問題,同時(shí)也不利于經(jīng)濟(jì)的可持續(xù)性發(fā)展。從十四屆三中全會(huì)開始,我國提出效率優(yōu)先兼顧公平的原則。這說明效率與公平二者密不可分相輔相成。在這樣的財(cái)稅改革背景下,個(gè)人所得稅對(duì)收入的調(diào)節(jié)作用就顯得尤為突出。本文以個(gè)人所得稅的征收模式為切入點(diǎn),通過模擬測算不同征收模式下個(gè)人所得稅對(duì)收入分配的調(diào)節(jié)程度,比較分析其公平效應(yīng),并提出符合我國實(shí)際的改革模式。同時(shí)以美國、日本、巴西、印度四國個(gè)人所得稅征收模式為例,就不同征收模式的優(yōu)缺點(diǎn)進(jìn)行比較分析,然后結(jié)合我國現(xiàn)階段經(jīng)濟(jì)發(fā)展水平,提出與模式轉(zhuǎn)型相匹配的征管措施。本文首先用實(shí)證分析方法對(duì)個(gè)人所得稅現(xiàn)狀及不足進(jìn)行分析,然后用比較分析法測算不同征收模式下個(gè)人所得稅對(duì)收入分配的調(diào)節(jié)效應(yīng),并借鑒國外典型國家的個(gè)人所得稅制經(jīng)驗(yàn)。以此為基礎(chǔ)對(duì)個(gè)人所得稅的征收模式提出可行性建議。本文首先介紹了個(gè)人所得稅征收模式的理論依據(jù)。從整體上分析個(gè)人所得稅存在的問題:通過個(gè)人所得稅占總體稅收比重分析個(gè)人所得稅地位不突出問題;通過基尼系數(shù)分析個(gè)人所得稅是否充分發(fā)揮調(diào)節(jié)收入分配的作用;通過運(yùn)用收入份額差距法測算兩種征收模式對(duì)不同收入等級(jí)的調(diào)節(jié)作用。其次著重測量不同征收模式下個(gè)人所得稅對(duì)收入分配的調(diào)節(jié)作用,并比較分類與分類綜合模式的公平效應(yīng)。本文通過規(guī)范及實(shí)證分析對(duì)轉(zhuǎn)型模式下勞務(wù)所得的征稅范圍、費(fèi)用扣除、稅率、征管措施等要素存在的問題進(jìn)行了研究。然后就國外個(gè)人所得稅課稅模式的典型代表國家的特點(diǎn)進(jìn)行歸納總結(jié)并對(duì)其進(jìn)行借鑒參考。本文不僅選取發(fā)達(dá)國家為借鑒對(duì)象,還就發(fā)展中國家進(jìn)行對(duì)比研究,如巴西、印度。最后對(duì)個(gè)人所得稅的征收模式提出設(shè)計(jì)改進(jìn)意見,并對(duì)其可行性進(jìn)行分析驗(yàn)證。
[Abstract]:In the past 30 years of reform and opening up, China's economy has developed at a high speed, and social wealth has accumulated rapidly. The economy has overtaken Japan as the second largest economy in the world. But the contradictions aroused by the economic shocks should not be ignored. Today, income distribution is no longer egalitarianism under the planned economy, as the socialist market economy becomes more and more perfect. The income sources are becoming more and more diverse, the gap between the rich and the poor in our society is rapidly widening, and the Gini coefficient of the national income distribution has already exceeded the internationally recognized critical level. The widening of the gap between the rich and the poor is bound to lead to a series of social problems. Since the third Plenary session of the 14 CPC Central Committee, China has put forward the principle of giving priority to efficiency and giving consideration to equity. This shows that efficiency and equity are inseparable and mutually reinforcing. The effect of individual income tax on income regulation is particularly prominent. This paper takes the individual income tax collection model as the starting point, calculates the adjustment degree of individual income tax to income distribution under different collection mode through simulation. At the same time, taking the American, Japanese, Brazilian and Indian individual income tax collection models as examples, the advantages and disadvantages of different tax collection models are compared and analyzed. Then combining with the current level of economic development in China, this paper puts forward the measures of collection and management matching with the transformation of the mode. Firstly, this paper analyzes the current situation and shortcomings of personal income tax with the method of empirical analysis. Then we use comparative analysis method to measure the adjustment effect of individual income tax on income distribution under different levying modes. And draw lessons from the experience of the individual income tax system of the typical foreign countries. On this basis, the author puts forward some feasible suggestions on the individual income tax collection model. Firstly, this paper introduces the theoretical basis of the individual income tax collection model and divides it into a whole. Analyzing the problems existing in personal income tax: analyzing the status of individual income tax is not prominent through the proportion of individual income tax to total tax revenue; The Gini coefficient is used to analyze whether the individual income tax can fully play the role of regulating income distribution. By using the method of income share gap to measure the adjustment effect of two kinds of levying models on different income levels. Secondly, the adjustment effect of individual income tax on income distribution under different levying modes is emphatically measured. Through normative and empirical analysis, this paper analyzes the tax range, expense deduction, tax rate of labor income under the transition model. The problems existing in the measures of collection and management and other factors are studied. Then the characteristics of the representative countries of the foreign individual income tax tax models are summarized and referenced. This paper not only selects the developed countries as the reference object, A comparative study on developing countries, such as Brazil and India, is also carried out. Finally, suggestions on the design and improvement of the individual income tax collection model are put forward, and its feasibility is analyzed and verified.
【學(xué)位授予單位】：上海海關(guān)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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