本文選題：個人所得稅費用扣除標(biāo)準(zhǔn)　切入點：CPI　出處：《河北大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟的飛速發(fā)展所帶來的收入水平的提高，使得居民之間的收入分配差距日益加大。而個人所得稅對于調(diào)解居民的收入差距固有的功能設(shè)定，使得居民越來越多的關(guān)注個人所得稅的改革情況，尤其是個人所得稅費用扣除標(biāo)準(zhǔn)的不斷調(diào)整，有其研究的現(xiàn)實背景。個人所得稅費用扣除標(biāo)準(zhǔn)的變動關(guān)系到每個公民的切身利益，同時個人所得稅費用扣除標(biāo)準(zhǔn)與居民消費價格指數(shù)的相關(guān)性研究也為我國個稅費用扣除標(biāo)準(zhǔn)今后的調(diào)整提供了指導(dǎo)，能夠使居民的消費水平和消費結(jié)構(gòu)得到優(yōu)化，真正關(guān)注民生，為我國刺激消費提供依據(jù)，這是其研究的理論意義。作為代表我國個人所得稅水平高低的費用扣除標(biāo)準(zhǔn)，努力實現(xiàn)其調(diào)節(jié)我國居民收入分配的功能及增加我國財政收入的本質(zhì)，最后達到刺激消費、拉動內(nèi)需的目的而進行設(shè)計制定。 本文通過對個人所得稅費用扣除標(biāo)準(zhǔn)的具體概念內(nèi)容及調(diào)整歷程進行相應(yīng)的功能界定，對我國個人所得稅的財政和調(diào)節(jié)收入功能進行分析，得出個人所得稅費用扣除標(biāo)準(zhǔn)進行調(diào)整的可行性與必要性。然后根據(jù)我國個人所得稅費用扣除標(biāo)準(zhǔn)中存在的與居民收支脫節(jié)、未考慮通貨膨脹及家庭負(fù)擔(dān)等因素，總結(jié)出影響個人所得稅費用扣除標(biāo)準(zhǔn)的四個相關(guān)因素：CPI、居民收入水平、居民消費結(jié)構(gòu)、家庭負(fù)擔(dān)能力。并將個人所得稅費用扣除標(biāo)準(zhǔn)與四個影響因素進行相關(guān)性分析，由個人所得稅費用扣除標(biāo)準(zhǔn)與居民消費水平與消費結(jié)構(gòu)及家庭負(fù)擔(dān)之間的次聯(lián)動分析，從而得出CPI指數(shù)與個人所得稅費用扣除標(biāo)準(zhǔn)聯(lián)動的科學(xué)性與合理性。進而對個人所得稅費用扣除標(biāo)準(zhǔn)與CPI指數(shù)進行聯(lián)動設(shè)計，科學(xué)修正了歷年來的個人所得稅費用扣除標(biāo)準(zhǔn)，，并科學(xué)預(yù)測了未來五年的費用扣除標(biāo)準(zhǔn)水平、據(jù)此對納稅等級進行相應(yīng)調(diào)整，以實現(xiàn)完善個人所得稅費用扣除標(biāo)準(zhǔn)制度的設(shè)計，最終達到縮小收入分配差距實現(xiàn)社會公平的目標(biāo)，更好的體現(xiàn)個人所得稅的功能設(shè)定。
[Abstract]:With the rapid development of economy, the income distribution gap between residents is increasing.The function of personal income tax in mediating the income gap makes residents pay more and more attention to the reform of individual income tax, especially the adjustment of the deduction standard of individual income tax, which has its realistic background.The change in the deduction standard for individual income tax expenses concerns the vital interests of every citizen,At the same time, the research on the correlation between individual income tax expense deduction standard and consumer price index also provides guidance for the adjustment of individual income tax expense deduction standard in the future, which can optimize the consumption level and consumption structure of the residents.It is the theoretical significance of its research to pay attention to people's livelihood and provide the basis for stimulating consumption in our country.As the expense deduction standard representing the level of personal income tax of our country, we should strive to realize its function of regulating the income distribution of our country's residents and increase the essence of our country's financial income, and finally achieve the goal of stimulating consumption.The purpose of stimulating domestic demand is designed and formulated.By defining the specific concept and adjustment process of the individual income tax deduction standard, this paper analyzes the financial and adjusting income functions of the individual income tax in China.The feasibility and necessity of adjusting individual income tax expense deduction standard are obtained.Then, according to the factors that exist in the personal income tax expense deduction standard of our country that are out of line with residents' income and expenditure and do not take into account the factors such as inflation and family burden, this paper sums up four related factors that affect the deduction standard of individual income tax expense: CPI, resident income level, etc.Household consumption structure and household affordability.And the correlation analysis between the individual income tax expense deduction standard and the four influencing factors, and the secondary linkage analysis between the individual income tax expense deduction standard and the resident consumption level and the consumption structure and the family burden,Thus, the scientific nature and rationality of the linkage between CPI index and individual income tax deduction standard are obtained.Furthermore, the paper designs the personal income tax deduction standard and CPI index, scientifically modifies the individual income tax deduction standard over the years, and scientifically predicts the standard level of expense deduction in the next five years.In order to realize the design of the standard system of individual income tax expense deduction, the goal of narrowing the income distribution gap and realizing social equity can be achieved, and the function setting of individual income tax can be better reflected.
【學(xué)位授予單位】：河北大學(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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