本文選題：個(gè)人所得稅 + 稅收公平��； 參考：《華中師范大學(xué)》2014年碩士論文

【摘要】：個(gè)人所得稅伴隨著國家經(jīng)濟(jì)的發(fā)達(dá)程度,其重要性也逐漸凸顯,從發(fā)達(dá)國家的稅制結(jié)構(gòu)看來,個(gè)人所得稅最后都成為了國家財(cái)政收入的重要來源,同時(shí)對穩(wěn)定社會(huì)經(jīng)濟(jì),調(diào)節(jié)社會(huì)貧富差距都有著重要的作用,因此,個(gè)人所得稅在國家稅收中的地位不容忽視；另一方面,個(gè)人所得稅是直接關(guān)系民生的稅種,與人民的切身利益息息相關(guān),其每一次的調(diào)整都牽動(dòng)著無數(shù)人的心。本文從我國個(gè)人所得稅的基本情況入題,對我國目前的個(gè)人所得稅制度和征收歷程作了簡要的闡述,并詳細(xì)的分析了我國歷年來對個(gè)人所得稅的調(diào)整特征和原則,同時(shí)歸納出了我國目前最新的個(gè)稅調(diào)整規(guī)定。通過數(shù)據(jù)分析比較,發(fā)現(xiàn)目前我國個(gè)稅有組織收入和調(diào)節(jié)收入分配效果不佳、穩(wěn)定經(jīng)濟(jì)作用不突出和收入稅負(fù)不公平的四大癥結(jié),從公平的角度對稅制、稅率、扣除和征管現(xiàn)狀幾個(gè)方面采用大量數(shù)據(jù)進(jìn)行分析,得出個(gè)人所得稅有失公平的結(jié)論。通過從稅制本身和征管體系的具體內(nèi)容方面同幾個(gè)國家的比較,分析西方國家個(gè)人所得稅的先進(jìn)經(jīng)驗(yàn),得出可借鑒的對策。最后,借助稅收理論對我國調(diào)整個(gè)人所得稅的導(dǎo)向進(jìn)行定位,提出以公平為導(dǎo)向落實(shí)人性化的立法程序、建立綜合與分類相結(jié)合的個(gè)人所得稅稅制、調(diào)整稅率結(jié)構(gòu)、規(guī)范費(fèi)用扣除項(xiàng)目、強(qiáng)化稅收征管和建立個(gè)稅稅務(wù)代理體系的具體對策。
[Abstract]:With the development of national economy, personal income tax is becoming more and more important. From the perspective of the structure of tax system in developed countries, personal income tax has become an important source of national financial revenue, and at the same time, it is of great importance to the stabilization of social economy. The adjustment of the gap between the rich and the poor plays an important role. Therefore, the status of individual income tax in state taxation cannot be ignored. On the other hand, personal income tax is a tax that has a direct bearing on the people's livelihood and is closely related to the vital interests of the people. Every time its adjustment affects the hearts of countless people. From the basic situation of personal income tax in China, this paper briefly expounds the current personal income tax system and the course of collection, and analyzes in detail the characteristics and principles of adjustment of personal income tax in China over the years. At the same time summed up the latest regulation of adjustment of personal income tax in China. Through the analysis and comparison of data, it is found that at present, the income distribution of personal income tax in our country is not good, the economic stability is not prominent and the income tax burden is not fair, and the tax system and tax rate are analyzed from the perspective of fairness. A large amount of data is used to analyze the current situation of deduction and collection, and the conclusion that personal income tax is unfair is concluded. Through the comparison between the tax system itself and the specific contents of the collection and management system with several countries, this paper analyzes the advanced experience of individual income tax in western countries, and draws the countermeasures that can be used for reference. Finally, with the help of the tax theory, the orientation of adjusting personal income tax in our country is orientated, and a humanized legislative procedure based on fairness is put forward to establish a comprehensive and classified personal income tax system and adjust the structure of tax rate. Standardizing expenses deducting items, strengthening tax collection and management and setting up tax agency system of individual tax.
【學(xué)位授予單位】：華中師范大學(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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