本文選題：高收入人群　切入點：個人所得稅　出處：《山東大學》2017年碩士論文　論文類型：學位論文

【摘要】：改革開放30多年來,經(jīng)濟總量這塊"蛋糕"越做越大。同時,貧富差距日趨擴大,貧富懸殊問題日益凸顯。社會保險保障體系、稅收調(diào)控、財政轉(zhuǎn)移支付成為主要的再分配調(diào)節(jié)機制和手段。稅收調(diào)控方面,個人所得稅由于其自身具有的直接稅和累進稅率的特點而受到了越來越多的關(guān)注。然而,就整體規(guī)模而言,中國的個人所得稅收入偏小,僅占稅收總規(guī)模的不足6%,加之"逆向調(diào)節(jié)"效應(yīng)的存在導(dǎo)致收入調(diào)節(jié)功能不足。導(dǎo)致這種情況出現(xiàn)的原因之一,就在于我國個人所得稅大量流失、尤以高收入人群更為嚴重。在當前全面深化改革開放和全民共享發(fā)展成果的背景下,加強高收入人群個人所得稅管理、充分發(fā)揮個人所得稅收入調(diào)節(jié)作用就顯得十分重要和刻不容緩。正因如此,本文按照選題背景和選題意義—稅收理論準備—征管實踐—問題及原因—國際借鑒及對策建議的思路,對我國高收入人群的個人所得稅征管進行了深入的分析和探討,全文共分七章、三個部分。第一部分是理論準備,包括第一、二、三章。第二部分是對高收入人群存在的個人所得稅的流失狀況及原因剖析。包括四、五兩章。第三部分是征管建議。包括第六、七兩章。本文針對當前社會熱點和突出問題,對高收入人群的個人所得稅的嚴重流失問題進行了初步的探究,并在借鑒國外發(fā)達國家先進稅制模式的基礎(chǔ)上,針對我國國情實際,從稅制完善和提高征管水平以及提高納稅人納稅遵從度方面提出了比較可行的治理建議。
[Abstract]:Over the past 30 years of reform and opening up, the "cake" of total economic output has become bigger and bigger. At the same time, the gap between the rich and the poor is widening day by day, and the problem of the disparity between the rich and the poor has become increasingly prominent. Fiscal transfer payment has become the main mechanism and means of redistribution regulation. In the aspect of tax regulation, individual income tax has received more and more attention because of its own characteristics of direct tax and progressive tax rate. However, in terms of overall scale, individual income tax has attracted more and more attention. The income of personal income tax in China is on the low side, which only accounts for less than 6% of the total tax revenue. In addition, the existence of the effect of "adverse regulation" leads to the insufficiency of the function of income regulation. One of the reasons for this situation lies in the massive loss of personal income tax in our country. Especially among the high-income groups. Under the background of comprehensively deepening reform and opening up and sharing the fruits of development among the whole people, we should strengthen the management of individual income tax among the high-income groups. It is very important and urgent to give full play to the role of adjusting the income of individual income tax. According to the background and significance of the topic-tax theory preparation-tax collection and management practice-problems and reasons-international reference and countermeasures and suggestions, this paper makes an in-depth analysis and discussion on the personal income tax collection and management of high income groups in China. This paper is divided into seven chapters, three parts. The first part is theoretical preparation, including the first, second and third chapters. The second part is to analyze the loss of personal income tax of high-income groups and the reasons. Chapter five and two. The third part is the suggestion of collection and management. It includes two chapters: 6th and 72. Aiming at the current social hot spots and prominent problems, this paper makes a preliminary study on the serious loss of personal income tax among the high-income groups. On the basis of drawing lessons from the advanced tax system model of foreign developed countries and according to the actual situation of our country, this paper puts forward some feasible suggestions from the aspects of perfecting and improving the level of tax collection and management and raising the degree of tax compliance of taxpayers.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F124.7

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