本文選題：勞動所得 + 稅制設(shè)計��； 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2014年碩士論文

【摘要】：隨著改革開放以來市場經(jīng)濟的不斷發(fā)展，我國居民個人收入來源和表現(xiàn)形式日益趨于多樣化，，但以工資、薪金所得為代表的勞動所得仍然是居民收入格局的主要組成部分。對勞動所得課稅進行研究對調(diào)節(jié)我國居民收入分配、構(gòu)建社會主義和諧社會具有十分重要的現(xiàn)實意義。 我國現(xiàn)階段個人所得稅中的勞動所得涉稅項目包括工資、薪金所得，勞務(wù)報酬所得，稿酬所得項目和個體工商戶的生產(chǎn)、經(jīng)營所得中的獨立勞動所得部分，涉稅項目的分散影響了稅負的公平。而且，相比較于出售資產(chǎn)等資本所得課稅而言，我國現(xiàn)階段個人所得稅稅制設(shè)計對勞動所得課稅過重。此外，個人所得稅種勞動所得項目的稅收征管也存在著很多漏洞。本文通過總結(jié)和借鑒相關(guān)國際先進經(jīng)驗，從課稅范圍、費用扣除標(biāo)準(zhǔn)兩個方面提出了完善我國勞動所得稅收稅制設(shè)計的政策建議。并且結(jié)合信息經(jīng)濟學(xué)和稅收遵從理論等經(jīng)濟理論，對勞動所得稅收的征收管理提出了改革建議和相關(guān)配套措施。
[Abstract]:With the continuous development of the market economy since the reform and opening up, the sources and manifestations of the residents' personal income are becoming more and more diversified, but the income from labor, represented by the income of wages and salaries, is still the main component of the income pattern of the residents.The study on the taxation of labor income is of great practical significance in regulating the income distribution of Chinese residents and building a harmonious socialist society.The tax-related items of personal income tax in China at the present stage include income from wages, salaries, remuneration for labor services, items of remuneration for manuscripts, production of individual industrial and commercial households, and income from independent labor.The dispersion of tax-related items affects the fairness of the tax burden.In addition, compared with capital income tax on asset sales, our personal income tax system is designed to tax labor income excessively.In addition, there are many loopholes in the tax collection of individual income tax items.By summing up and drawing lessons from the relevant international advanced experience, this paper puts forward some policy suggestions for perfecting the design of the tax system of labor income in China from two aspects: the scope of taxation and the standard of deduction of expenses.Combining with the economic theories such as information economics and tax compliance theory, this paper puts forward some reform suggestions and relevant supporting measures for the collection and management of labor income tax.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(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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