本文選題：社會(huì)公平　切入點(diǎn)：個(gè)人所得稅　出處：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：近年來,在我國經(jīng)濟(jì)快速發(fā)展的同時(shí)居民收入分配的差距也在逐步拉大,嚴(yán)重阻礙了我國社會(huì)的和諧穩(wěn)定和經(jīng)濟(jì)的健康發(fā)展。在收入分配領(lǐng)域,個(gè)人所得稅作為政府調(diào)節(jié)收入分配的有力工具,一直受到人們的密切關(guān)注。我國個(gè)人所得稅從1980年實(shí)施到現(xiàn)在,僅短短30多年,相比國外200多年的個(gè)人所得稅的發(fā)展歷史來說,開征時(shí)間較短,為更好地適應(yīng)當(dāng)代社會(huì)的發(fā)展,其稅收制度需逐步的修正和完善。個(gè)人所得稅在當(dāng)前的社會(huì)和經(jīng)濟(jì)狀況下如何發(fā)揮作用,其改革方向在哪里,其稅收制度應(yīng)如何調(diào)整以更好地縮小貧富差距,成為當(dāng)前相關(guān)部門在理論上和實(shí)踐上需要解決的重大問題,也是本文研究的主要問題。政府一般通過調(diào)整稅制來實(shí)現(xiàn)加強(qiáng)個(gè)人所得稅調(diào)節(jié)收入分配的功能。通過稅制結(jié)構(gòu)的變化,‘來改善其調(diào)節(jié)收入分配的職能；通過強(qiáng)化個(gè)人所得稅的征管,以提升其調(diào)節(jié)收入分配的作用。我國當(dāng)前個(gè)人所得稅無論是在課稅模式、費(fèi)用扣除、稅率結(jié)構(gòu)、減免稅優(yōu)惠,還是征收管理方面,都與公平稅負(fù)目標(biāo)存在較大距離,對(duì)其公平收入分配作用的發(fā)揮產(chǎn)生了不利影響。為配合當(dāng)前經(jīng)濟(jì)形勢(shì)發(fā)展,需要對(duì)個(gè)人所得稅制度進(jìn)行修改和完善,使其調(diào)節(jié)收入分配差距的功能更有效,促進(jìn)社會(huì)公平的實(shí)現(xiàn)。本文在構(gòu)建社會(huì)主義和諧社會(huì)的背景下,立足于我國社會(huì)經(jīng)濟(jì)發(fā)展的實(shí)際和稅收體制的現(xiàn)實(shí),結(jié)合我國當(dāng)前收入差距擴(kuò)大的事實(shí),通過對(duì)個(gè)人所得稅在組織財(cái)政收入與調(diào)節(jié)收入分配兩方面的實(shí)施效果分析,揭示其公平效應(yīng)的缺失并探索其原因,在借鑒國外有關(guān)稅制改革經(jīng)驗(yàn)基礎(chǔ)上提出一些具體思路,以進(jìn)一步完善個(gè)人所得稅制度。
[Abstract]:In recent years, along with the rapid economic development of our country, the gap in income distribution of residents is also gradually widening, which seriously hinders the harmonious and stable society and healthy economic development of our country. In the field of income distribution, As a powerful tool of government to regulate income distribution, personal income tax has been paid close attention to. From 1980 to now, personal income tax has been implemented in China for only 30 years, compared with the development history of personal income tax in foreign countries for more than 200 years. In order to better adapt to the development of contemporary society, its tax system needs to be revised and perfected step by step. How does the personal income tax play its role in the current social and economic situation, and where is the direction of its reform? How to adjust its tax system to better narrow the gap between the rich and the poor has become a major problem that needs to be solved in theory and practice by the relevant departments at present. It is also the main problem studied in this paper. The government generally adjusts the tax system to strengthen the function of adjusting the income distribution of individual income tax and to improve its function of adjusting the income distribution through the change of the tax system structure. By strengthening the collection and administration of personal income tax, to enhance its role in regulating income distribution. The current personal income tax in China is not only in the aspects of taxation model, expense deduction, tax rate structure, tax reduction and exemption preference, but also tax collection and management. Both have a long distance from the goal of fair tax burden, which has a negative impact on the exertion of its role of fair income distribution. In order to cope with the development of the current economic situation, the individual income tax system needs to be revised and improved. Under the background of constructing a harmonious socialist society, this paper bases itself on the reality of the social and economic development and the tax system of our country, and makes the function of adjusting the income distribution gap more effective and promote the realization of social equity. Combined with the fact that the income gap is widening in our country, this paper analyzes the effect of personal income tax on the organizational financial revenue and the adjustment of income distribution, reveals the lack of its fair effect and explores the reasons for it. Based on the experience of foreign tax system reform, some concrete ideas are put forward in order to further improve the personal income tax system.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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