發(fā)布時(shí)間：2018-04-20 02:36

  本文選題：個(gè)人所得稅 + 家庭單位��； 參考：《天津財(cái)經(jīng)大學(xué)》2014年博士論文

【摘要】：個(gè)人所得稅是跟人們生活密切相關(guān)的主要稅種。我國(guó)的經(jīng)濟(jì)社會(huì)形勢(shì)不斷變化發(fā)展,人們?nèi)〉檬杖氲耐緩胶头绞皆絹?lái)越多樣化,這些都使個(gè)人所得稅的征收管理增加了難度。開(kāi)征個(gè)人所得稅的主要目的是縮小貧富差距、均衡社會(huì)收入,對(duì)經(jīng)濟(jì)的發(fā)展也有著重要的促進(jìn)作用。然而,在實(shí)際操作的過(guò)程中,個(gè)人所得稅卻發(fā)揮出了“逆向調(diào)節(jié)”的作用,逐漸暴露出個(gè)人所得稅稅制存在的問(wèn)題和弊端,其對(duì)收入的調(diào)節(jié)功能受到了質(zhì)疑。因此,以家庭為單位征收個(gè)人所得稅的改革已經(jīng)成為重要且現(xiàn)實(shí)的課題。以家庭為單位征收個(gè)人所得稅相對(duì)于以個(gè)人為單位而言,不僅體現(xiàn)了稅收公平原則,而且更能準(zhǔn)確地反映經(jīng)濟(jì)社會(huì)的納稅主體。以家庭為單位征收個(gè)人所得稅的綜合稅制應(yīng)是我國(guó)個(gè)人所得稅改革的方向,這樣才能從根本上緩解我國(guó)收入差距過(guò)大的問(wèn)題。本文共分為八個(gè)部分：第一部分為引言與導(dǎo)論,闡述本文的寫(xiě)作背景、研究目的與意義、本文的研究主要內(nèi)容、研究方法和創(chuàng)新點(diǎn)；第二部分為文獻(xiàn)綜述,分為國(guó)內(nèi)和國(guó)外兩個(gè)主要部分,總結(jié)個(gè)人所得稅前人的研究?jī)?nèi)容,并對(duì)相應(yīng)的國(guó)內(nèi)外研究綜述做出評(píng)述；第三部分闡述我國(guó)個(gè)人所得稅的現(xiàn)狀,首先對(duì)本文研究的主體即個(gè)人所得稅的概念進(jìn)行限定,并闡述中國(guó)征收個(gè)人所得稅的現(xiàn)狀與出現(xiàn)的問(wèn)題,分析國(guó)外個(gè)人所得稅的改革歷程,同時(shí)也提出中國(guó)個(gè)人所得稅的征收的改革趨勢(shì)；第四、五、六章為本文對(duì)以家庭為單位的中國(guó)征收個(gè)人所得稅的基本設(shè)計(jì),即圍繞決定征收個(gè)人所得稅的三個(gè)主要方面：稅制模式、稅基和稅率。第四章,中國(guó)以家庭為單位征收個(gè)人所得稅稅制模式的選擇,分析個(gè)人所得稅征收模式的選擇在以家庭為單位的情況下的不同,提出自己的建議；第五章,中國(guó)以家庭為單位征收個(gè)人所得稅稅基設(shè)計(jì),本章主要借鑒個(gè)人所得稅稅基設(shè)計(jì)的國(guó)際經(jīng)驗(yàn),闡述中國(guó)以家庭為單位征收個(gè)人所得稅稅基設(shè)計(jì)；第六章,中國(guó)以家庭為單位征收個(gè)人所得稅稅率設(shè)計(jì),首先比較國(guó)際上以家庭為單位征收個(gè)人所得稅稅率,并闡述以家庭為單位征收個(gè)人所得稅稅率的變化趨勢(shì)和中國(guó)個(gè)人所得稅稅率存在的問(wèn)題；其次闡述中國(guó)以家庭為單位征收個(gè)人所得稅稅率的設(shè)計(jì)；第七章,中國(guó)以家庭為單位征收個(gè)人所得稅的實(shí)證研究——以天津市為例,通過(guò)實(shí)證分析,計(jì)算出本文以家庭為單位征收個(gè)人所得稅與現(xiàn)在征收的個(gè)人所得稅進(jìn)行對(duì)比分析,說(shuō)明其有效性；第八章,中國(guó)以家庭為單位征收個(gè)人所得稅的征管系統(tǒng)改革,主要從以家庭為單位征收個(gè)人所得稅制度、以家庭為單位征收個(gè)人所得稅征管措施和以家庭為單位征收個(gè)人所得稅的征管系統(tǒng)進(jìn)行改革和相關(guān)經(jīng)驗(yàn)的借鑒。本文研究結(jié)果表示,在以家庭為單位征收個(gè)人所得稅的設(shè)計(jì)方面：稅制模式選擇上應(yīng)該選擇以家庭為單位征收個(gè)人所得稅的混合稅制模式；稅基的設(shè)計(jì)方面要實(shí)行費(fèi)用減除設(shè)計(jì)原則,擴(kuò)大稅基與應(yīng)稅收入的原則；稅率設(shè)計(jì)方面要實(shí)行,減少累進(jìn)稅率檔次降低最高邊際稅率、“以人為本”的家庭為單位稅率設(shè)計(jì)改革和稅率指數(shù)化改革設(shè)計(jì)原則。在以家庭為單位征收個(gè)人所得稅的實(shí)證方面我們以天津市為例,實(shí)際測(cè)算得知2013年天津市的免征額應(yīng)該大約為3318.4元,略低于現(xiàn)行3500元的標(biāo)準(zhǔn)。通過(guò)本文的分析可以有效的即可避免富人漏稅,又可避免窮人多上稅的情況,還可提高我國(guó)個(gè)人所得稅的征收力度,為提高個(gè)人所得稅在中央政府財(cái)政收入的比例奠定基礎(chǔ),為以后以家庭為單位征收個(gè)人所得稅提供理論基礎(chǔ)。
[Abstract]:Personal income tax is the main tax which is closely related to people's life. The economic and social situation in China is constantly changing, and the ways and means of obtaining income are becoming more and more diversified. These have made the collection and management of individual income tax more difficult. The main purpose of the Levy of personal income tax is to narrow the gap between the rich and the poor and balance the income of the society. However, in the process of actual operation, the individual income tax has played a "reverse regulation" role, gradually exposes the problems and disadvantages of the individual income tax system, and its adjustment function of income has been questioned. Therefore, the personal income tax is levied by the family as a unit. Leathers have become an important and realistic subject. The collection of personal income tax by family units is not only reflected in the principle of tax fairness but also more accurately reflecting the tax subject of the economy and society. The comprehensive tax system of individual income tax collection in the family unit should be the direction of the reform of individual income tax in China. This can fundamentally alleviate the problem of excessive income gap in China. This article is divided into eight parts: the first part is the introduction and introduction, the writing background, the purpose and significance of the study, the main content of the study, the research method and the innovation point; the second part is the literature review, which is divided into two major parts at home and abroad. This paper summarizes the previous research contents of personal income tax and reviews the relevant domestic and foreign research summaries; the third part expounds the status of personal income tax in China, first defines the concept of the subject of this article, namely, the concept of personal income tax, and expounds the current situation and problems of the individual income tax in China, and analyzes the foreign individual. In the course of the reform of tax, the reform trend of the collection of individual income tax in China is also put forward. The fourth, fifth, six chapter is the basic design of the individual income tax collected in the family based China, that is, the three main aspects of the individual income tax, which are the tax model, the tax base and the tax rate. In the fourth chapter, China takes the family as a single one. The choice of the individual income tax system model, the choice of the individual income tax collection mode in the case of family as the unit, and put forward their own suggestions. The fifth chapter, China takes the family as a unit to collect the individual income tax base design. This chapter mainly draws on the international experience of the individual income tax base design, and expounds China The family expropriate the individual income tax base for the unit. In the sixth chapter, China expropriate the individual income tax rate of the family as a unit, first compares the tax rate of individual income tax in the family as a unit, and expounds the change trend of the individual income tax rate of the family as a unit and the existence of the individual income tax rate in China. Secondly, it expounds the design of the tax rate of individual income tax collected by the family as a unit in China; the seventh chapter, the empirical study on the collection of personal income tax in China by family as a unit, taking Tianjin as an example, through the empirical analysis, calculates the comparison between the individual income tax collected by the family as the unit and the individual income tax collected now. The eighth chapter is the reform of the collection and management system of individual income tax in China, mainly from the family as a unit of individual income tax system, the collection and management of personal income tax and the collection and management of personal income tax by family as a unit, and the borrowing of relevant experience. The result of this study indicates that the design of individual income tax is collected in the family unit: the choice of tax pattern should choose a mixed tax model of individual income tax in the family unit; the design of the tax base should implement the principle of cost reduction design, the principle of enlarging the tax base and the taxable income, and the design of the tax rate. To implement, reduce the progressive tax rate to reduce the highest marginal tax rate, the "people-oriented" family for the unit tax design reform and the tax rate index reform design principles. In the empirical aspects of the collection of individual income tax in the family unit, we take Tianjin as an example, it is measured that the exemptions of Tianjin in 2013 should be about 3318.4. Yuan, slightly lower than the current standard of the current 3500 yuan. Through this analysis can effectively avoid the tax leg of the rich, but also to avoid more tax on the poor, but also to improve the collection of personal income tax in China, in order to improve the proportion of personal income tax in the central government of the proportion of fiscal revenue set the basis for the future of the family as a unit for the collection of individual units. The tax collection provides a theoretical basis.

【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 馬國(guó)強(qiáng);論確立我國(guó)稅制模式的客觀依據(jù)[J];財(cái)經(jīng)問(wèn)題研究;1986年06期

2 隋麗;論市場(chǎng)經(jīng)濟(jì)條件下的稅制模式選擇[J];四川財(cái)政;2001年01期

3 施海洋;探索中國(guó)的非對(duì)稱(chēng)分稅制模式[J];涉外稅務(wù);2001年06期

4 莫艷華;我國(guó)“入世”后的稅制模式選擇[J];湖南工程學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2002年01期

5 梁學(xué)平,李平;關(guān)于我國(guó)最佳稅制模式的思考[J];經(jīng)濟(jì)與管理;2003年01期

6 邵春萍 ,金明慧 ,徐海燕;林業(yè)稅制模式設(shè)計(jì)問(wèn)題的探討[J];林業(yè)財(cái)務(wù)與會(huì)計(jì);2004年06期

7 楊粟英;;完善我國(guó)分稅制模式之思考[J];當(dāng)代經(jīng)理人;2006年21期

8 王海燕;;我國(guó)稅制模式選擇[J];合作經(jīng)濟(jì)與科技;2007年07期

9 曲遙;;試論確定稅制模式的依據(jù)和原則[J];遼寧稅務(wù)高等專(zhuān)科學(xué)校學(xué)報(bào);2007年03期

10 賀娜;;對(duì)構(gòu)建符合我國(guó)國(guó)情稅制模式的思考[J];企業(yè)導(dǎo)報(bào);2012年17期

相關(guān)重要報(bào)紙文章 前5條

1 新金融記者 韓啟;個(gè)稅稅制模式選擇背后的權(quán)衡[N];新金融觀察;2014年

2 本報(bào)記者 李棠棣;變模式 強(qiáng)征管[N];中國(guó)財(cái)經(jīng)報(bào);2002年

3 陳俊良 江蘇省蘇州市吳中區(qū)地稅局;個(gè)稅稅制模式轉(zhuǎn)換需要諸多社會(huì)條件[N];中國(guó)稅務(wù)報(bào);2010年

4 金冰 任思強(qiáng) 張培娟;稅改迷霧[N];北京商報(bào);2006年

5 本報(bào)記者 陳晶晶;個(gè)稅法修訂后稅該怎么繳[N];法制日?qǐng)?bào);2005年

相關(guān)博士學(xué)位論文 前1條

1 陳辰;個(gè)人所得稅家庭課征制的比較研究[D];天津財(cái)經(jīng)大學(xué);2014年

相關(guān)碩士學(xué)位論文 前7條

1 龐晨光曉;我國(guó)遺產(chǎn)稅立法問(wèn)題研究[D];廣東財(cái)經(jīng)大學(xué);2015年

2 李倩;我國(guó)綜合與分類(lèi)相結(jié)合的個(gè)人所得稅稅制模式設(shè)計(jì)[D];天津大學(xué);2013年

3 吳潔蕙;論適應(yīng)我國(guó)市場(chǎng)經(jīng)濟(jì)條件的稅制模式[D];華中師范大學(xué);2000年

4 胡雅寧;試論我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)條件下以所得稅為主體稅種的稅制模式之可行性[D];河北大學(xué);2000年

5 魏賓;試論我國(guó)遺產(chǎn)稅制模式的選擇[D];山東科技大學(xué);2009年

6 姚楠;論個(gè)人所得稅的稅制模式與我國(guó)的現(xiàn)實(shí)選擇[D];蘇州大學(xué);2009年

7 劉宇;個(gè)人所得稅稅制模式改革研究[D];復(fù)旦大學(xué);2010年

，

本文編號(hào)：1775890