本文選題：個(gè)人所得稅　切入點(diǎn)：課稅模式　出處：《河北經(jīng)貿(mào)大學(xué)》2014年碩士論文

【摘要】：社會(huì)主義市場(chǎng)經(jīng)濟(jì)的快速發(fā)展使得個(gè)人收入格局發(fā)生了變化，收入來源不斷增加，收入水平得到提高，，但是也面臨著收入差距不斷擴(kuò)大的挑戰(zhàn)。在此背景下，個(gè)人所得稅作為調(diào)節(jié)收入分配、縮小貧富差距的主要稅種，受到廣泛關(guān)注。然而，目前我國實(shí)行的分類所得稅的缺陷和不足日益凸顯，對(duì)個(gè)人所得稅的改革勢(shì)在必行。個(gè)人所得稅稅制改革主要涉及稅制結(jié)構(gòu)、稅制要素和稅制實(shí)施機(jī)制三方面內(nèi)容，其中稅制結(jié)構(gòu)給出了個(gè)人所得稅制的基本框架，只有對(duì)稅制結(jié)構(gòu)加以明確，稅制要素和稅制實(shí)施機(jī)制才能在統(tǒng)一的思想下進(jìn)行。所謂稅制結(jié)構(gòu)實(shí)質(zhì)就是個(gè)人所得稅的課稅模式，因此本文對(duì)個(gè)人所得稅課稅模式選擇進(jìn)行研究。 本文采用規(guī)范分析法和比較分析法，介紹了課稅模式的理論依據(jù)及三種課稅模式的內(nèi)涵、特點(diǎn)，并且從公平和效率角度對(duì)課稅模式進(jìn)行比較，在剖析我國個(gè)人所得稅現(xiàn)狀及存在問題的基礎(chǔ)上，借鑒國外稅制改革經(jīng)驗(yàn)，提出我國課稅模式的選擇。 20世紀(jì)80年代以來國外個(gè)人所得稅制度的改革為我國提供了有益的借鑒，如美國個(gè)人所得稅的改革、單一稅的興起和實(shí)踐、綜合與分類相結(jié)合的課稅模式的實(shí)行等。然而單純的討論哪種課稅模式最優(yōu)是不可取的，只有結(jié)合一定的社會(huì)背景，從實(shí)際國情出發(fā)，探討選擇哪種課稅模式才是最適合的，才能最終實(shí)現(xiàn)經(jīng)濟(jì)社會(huì)的發(fā)展目標(biāo)。 借鑒國外課稅模式改革的經(jīng)驗(yàn)，得出對(duì)我國稅制模式改革的啟示，進(jìn)而分析我國實(shí)行綜合與分類相結(jié)合課稅模式的必要性和可行性，由此可以得出結(jié)論：綜合與分類相結(jié)合的課稅模式是我國的目標(biāo)模式。綜合與分類相結(jié)合的課稅模式不是對(duì)具體稅制要素的簡(jiǎn)單修改，而是對(duì)原有分類所得稅制的根本性變革，無論是國家還是納稅人在稅制模式轉(zhuǎn)換過程中都要經(jīng)歷一段相對(duì)痛苦的時(shí)期，國家可能會(huì)損失一定的財(cái)政收入，同時(shí)納稅人適應(yīng)新的稅收制度也需要時(shí)間，這些都是課稅模式轉(zhuǎn)換的成本，是個(gè)人所得稅逐步走向成熟所必須付出的代價(jià)。
[Abstract]:With the rapid development of socialist market economy, the pattern of personal income has changed, the income source has been increasing and the income level has been raised, but it is also facing the challenge of widening the income gap.In this context, personal income tax, as a major tax to regulate income distribution and narrow the gap between rich and poor, has received extensive attention.However, at present, the defects and deficiencies of classified income tax are becoming more and more obvious, and the reform of individual income tax is imperative.The reform of personal income tax system mainly involves three aspects: the structure of tax system, the elements of tax system and the implementation mechanism of tax system, among which the structure of tax system gives the basic framework of the system of individual income tax, and only the structure of tax system is clearly defined.The elements of tax system and the implementation mechanism of tax system can be carried out under the unified thought.The structure of tax system is the tax mode of individual income tax, so this paper studies the choice of tax mode of individual income tax.This paper introduces the theoretical basis of the taxation model and the connotation and characteristics of the three tax models by means of normative analysis and comparative analysis, and compares the tax models from the point of view of fairness and efficiency.On the basis of analyzing the present situation and existing problems of personal income tax in our country, and drawing on the experience of foreign tax system reform, this paper puts forward the choice of taxation mode in our country.The reform of foreign personal income tax system since 1980s has provided a useful reference for our country, such as the reform of individual income tax in the United States, the rise and practice of single tax, and the implementation of taxation model combining comprehensive and classification.However, it is not advisable to simply discuss which taxation model is optimal. Only by combining certain social background, starting from the actual national conditions, it is most appropriate to discuss which taxation model is the most suitable, and finally realize the economic and social development goal.Drawing lessons from the experience of foreign tax model reform, this paper draws the enlightenment to the reform of tax system in China, and then analyzes the necessity and feasibility of implementing the tax model combined with comprehensive and classification in our country.From this, we can draw a conclusion that the tax model combined with synthesis and classification is the target mode of our country.The tax model combined with comprehensive taxation and classification is not a simple modification of specific tax system elements, but a fundamental reform of the original taxable income tax system.Both the state and the taxpayers will have to go through a relatively painful period in the process of changing the tax system. The state may lose some fiscal revenue, and it will take time for taxpayers to adapt to the new tax system.These are the costs of tax model conversion and the price that individual income tax has to pay as it matures.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉璐;;個(gè)人所得稅綜合與分類稅制模式比較及我國的稅制選擇[J];經(jīng)濟(jì)研究導(dǎo)刊;2016年20期

相關(guān)碩士學(xué)位論文 前1條

1 李振宏;福利保障視角下的個(gè)人所得稅制改革研究[D];華東師范大學(xué);2016年

本文編號(hào)：1687556