本文選題：個(gè)人所得稅 + 經(jīng)濟(jì)合作與發(fā)展組織��； 參考：《上海海關(guān)學(xué)院》2017年碩士論文

【摘要】：個(gè)人所得稅(Personal Income Tax,PIT)作為世界各國(guó)征收的主要稅種之一,既是國(guó)家財(cái)政收入的重要組成部分,也是一國(guó)政府對(duì)社會(huì)收入進(jìn)行調(diào)控分配的重要工具。個(gè)人所得稅制度的設(shè)計(jì)和構(gòu)建不僅影響國(guó)家經(jīng)濟(jì)的發(fā)展,還直接作用于社會(huì)公平穩(wěn)定,因此,效率和公平是稅制研究中的中心問(wèn)題。但是,稅制涉及到征收模式、稅率、扣除項(xiàng)目等諸多方面,是一個(gè)較為復(fù)雜的體系。我國(guó)個(gè)人所得稅征收雖已經(jīng)有三十多年的歷史,經(jīng)過(guò)數(shù)次修訂制度日益完善,但隨著經(jīng)濟(jì)飛速發(fā)展,現(xiàn)行制度的缺陷日益凸顯,制度有待進(jìn)一步改革完善。經(jīng)濟(jì)合作與發(fā)展組織(Organization for Economic Co-operation and Development, OECD)作為重要的經(jīng)濟(jì)組織,其成員國(guó)尤其是其部分發(fā)達(dá)國(guó)家在個(gè)人所得稅方面有著完善和成熟的發(fā)展,對(duì)OECD國(guó)家的個(gè)稅制度進(jìn)行研究進(jìn)而總結(jié)出其改革趨勢(shì),可以為我國(guó)個(gè)稅改革提供寶貴的經(jīng)驗(yàn)借鑒。本論文基于OECD國(guó)家個(gè)人所得稅改革趨勢(shì)研究,對(duì)我國(guó)的個(gè)人所得稅改革提出建議。本文第一章討論了研究OECD國(guó)家個(gè)人所得稅改革的理論和實(shí)踐意義,并綜述了改革研究的主要觀點(diǎn)和進(jìn)展�；诶碚撝R(shí)分析我國(guó)現(xiàn)行制度的問(wèn)題,結(jié)合OECD國(guó)家相關(guān)適合的改革經(jīng)驗(yàn),為我國(guó)政府改革提出相關(guān)建議。第二章對(duì)個(gè)稅改革的主要理論依據(jù)進(jìn)行了闡述,包括新國(guó)家干預(yù)、內(nèi)生增長(zhǎng)、最有所得稅、公平課稅、負(fù)所得稅理論。第三章對(duì)我國(guó)個(gè)稅制度的發(fā)展歷程以及現(xiàn)行制度進(jìn)行概述,結(jié)合目前經(jīng)濟(jì)學(xué)的具體數(shù)據(jù),分析了現(xiàn)行制度所存在的收入分配調(diào)節(jié)功能局限、分類(lèi)所得稅制與經(jīng)濟(jì)形式不適應(yīng)、稅率結(jié)構(gòu)、項(xiàng)目扣除和征管機(jī)制不合理等問(wèn)題。第四章分析了 OECD國(guó)家2006年到2015年10年的個(gè)人所得稅改革趨勢(shì)。其個(gè)稅收入對(duì)國(guó)內(nèi)生產(chǎn)總值(Gross Domestic Product, GDP)和總稅收收入(GeneralRevenue)的占比有小幅度升高但基本保持穩(wěn)定的趨勢(shì)。稅制方面仍以綜合所得稅為主導(dǎo),部分國(guó)家改革為混合所得稅制,少數(shù)為單一所得稅制。納稅單位多數(shù)以個(gè)人為單位,部分國(guó)家以家庭為單位,不同國(guó)家不同原因?qū)е聝烧叻绞降霓D(zhuǎn)變。稅率設(shè)置方面從最高法定稅率、最高邊際稅率和稅級(jí)三個(gè)方面對(duì)OECD國(guó)家改革趨勢(shì)做以分析�？鄢�(xiàng)目多采用指數(shù)化調(diào)整機(jī)制。稅收征管方面總結(jié)了 OECD國(guó)家較為完善的申報(bào)納稅、識(shí)別號(hào)、信息系統(tǒng)和稅收?qǐng)?zhí)法制度。第五章基于前幾章我國(guó)與OECD國(guó)家比較分析,對(duì)我國(guó)改革方向提出具有現(xiàn)實(shí)意義的建議。
[Abstract]:Personal Income tax (personal Income tax), as one of the major taxes collected in the world, is not only an important part of the national financial revenue, but also an important tool for the government to regulate and distribute the social income.The design and construction of individual income tax system not only affects the development of national economy, but also plays a direct role in social equity and stability. Therefore, efficiency and fairness are the central problems in the study of tax system.However, the tax system involves many aspects, such as levying mode, tax rate, deducting items and so on.Although personal income tax collection in China has a history of more than 30 years, after several revisions, the system has been improved day by day, but with the rapid development of economy, the defects of the current system have become increasingly prominent, and the system needs to be further reformed and perfected.As an important economic organization, the Organization for Economic Cooperation and Development (OECD), the Organization for for Economic Co-operation and Development (OECDD), has developed its member countries, especially some developed countries, in terms of personal income tax.The research on the personal income tax system in OECD countries and the summary of its reform trend can provide valuable experience for the reform of personal income tax in China.Based on the research on the reform trend of individual income tax in OECD country, this paper puts forward some suggestions on the reform of personal income tax in China.The first chapter discusses the theoretical and practical significance of the research on OECD national personal income tax reform, and summarizes the main viewpoints and progress of the reform research.Based on the theoretical knowledge, this paper analyzes the problems of the current system of our country, and combines the relevant reform experience of OECD countries, and puts forward some relevant suggestions for the reform of our government.The second chapter expounds the main theoretical basis of the reform of personal income tax, including the new state intervention, endogenous growth, most income tax, fair taxation, negative income tax theory.The third chapter summarizes the development course and current system of personal income tax system in our country, and analyzes the limitation of income distribution regulation function existing in the current system, and the classification income tax system does not adapt to the economic form.Tax rate structure, item deduction and collection and management mechanism unreasonable and so on.Chapter four analyzes the reform trend of personal income tax in OECD countries from 2006 to 2015.Its share of gross domestic product gross Domestic products (GDP) and total tax revenue was slightly higher but largely stable.The tax system is still dominated by comprehensive income tax, some countries are reformed into mixed income tax system, and a few are single income tax system.Most tax paying units are personal units, and some countries are family units. Different countries have different reasons to change the two ways.This paper analyzes the reform trend of OECD country from three aspects: the highest legal tax rate, the highest marginal tax rate and the tax band.Deduct items to use the indexed adjustment mechanism.In the aspect of tax collection and management, this paper summarizes the perfect tax declaration, identification number, information system and tax enforcement system in OECD countries.The fifth chapter, based on the comparative analysis between China and OECD countries, puts forward some practical suggestions on the reform direction of our country.
【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(lèi)號(hào)】：F812.42

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