本文選題：課稅模式改革 + 稅收流失測(cè)算　； 參考：《復(fù)旦大學(xué)》2014年博士論文

【摘要】：我國個(gè)人所得稅自開征以來一直采用分類所得課稅模式,這一課稅模式在我國開征個(gè)稅的早期,是切實(shí)可行的。但是隨著我國經(jīng)濟(jì)的飛速發(fā)展、人們收入水平的大幅度提高以及收入多元化的普遍性,現(xiàn)行的分類所得課稅模式有失公平的弊端越來越突出,我國近十多年來收入分配不均、貧富分化以及個(gè)稅流失等問題日益加劇,因此,個(gè)人所得稅課稅模式的改革勢(shì)在必行。本文分為七章,第一章和第二章是背景介紹和文獻(xiàn)綜述評(píng)述,第三到第七章是本文的主體部分。其中,第三章是基本的理論分析部分；第四章和第五章是現(xiàn)行課稅模式的弊端剖析及實(shí)證測(cè)算部分；第六章是我國課稅模式改革方案的設(shè)計(jì)；第七章是課稅模式改革實(shí)施的保障措施；最后是結(jié)論部分。第一章“緒論”,主要介紹選題背景和意義,說明研究思路、研究框架和研究方法,指出文章的創(chuàng)新點(diǎn)。第二章“文獻(xiàn)綜述”,分別從理論和實(shí)踐部分對(duì)國內(nèi)外有關(guān)課稅模式的研究做了梳理。理論綜述部分首先對(duì)國內(nèi)外用于評(píng)述課稅模式效果的兩個(gè)要素：公平和效率的研究進(jìn)行了歸納和總結(jié)；其次對(duì)在設(shè)計(jì)課稅模式時(shí)必須考慮的一個(gè)重要要素：累進(jìn)性的國內(nèi)外研究進(jìn)行了梳理、歸納和總結(jié)；最后對(duì)課稅模式的理論研究進(jìn)行了綜述分析。實(shí)踐部分主要是對(duì)課稅模式的選擇以及個(gè)人所得稅流失測(cè)算研究進(jìn)行了評(píng)述。第三章“個(gè)人所得稅課稅模式的理論基礎(chǔ)分析”,首先對(duì)個(gè)人所得稅的三種課稅模式進(jìn)行了理論分析和比較,并且用一張表格把三種課稅模式的各種優(yōu)缺點(diǎn)和特點(diǎn)進(jìn)行了歸納和比較；接著剖析了分類所得與綜合所得的關(guān)系,說明了綜合所得課稅模式其實(shí)依舊是以所得的分類為基礎(chǔ)的,也就說明這兩者之間的密切關(guān)系,并且分析了綜合所得與分類所得之間的區(qū)別；最后對(duì)應(yīng)稅總所得和應(yīng)稅凈所得的理論進(jìn)行了全面剖析。第四章“我國分類所得稅課稅模式弊端——公平性缺失”,在這一章中,系統(tǒng)地剖析了我國現(xiàn)行分類所得課稅模式下各種問題導(dǎo)致的不公平,包括稅基范圍狹窄問題、復(fù)雜的稅率結(jié)構(gòu)及其他稅率問題、不合理的費(fèi)用扣除問題、納稅期限和納稅單位。并且在每一部分用翔實(shí)的案例印證了理論分析的不公平性。第五章“我國分類所得課稅模式弊端——稅收流失嚴(yán)重”,在這一章中,首先剖析了我國分類所得課稅模式下稅收流失嚴(yán)重的原因,包括分類課稅模式本身缺失公平性、分類課稅模式設(shè)計(jì)的特點(diǎn)、分類課稅模式下稅收優(yōu)惠亂而多以及征管效率低下等；其次用多種方法對(duì)我國近十幾年的個(gè)人所得稅稅收流失進(jìn)行了測(cè)算,發(fā)現(xiàn)個(gè)人所得稅的稅收流失率很大,也進(jìn)一步說明現(xiàn)行課稅模式改革的必要性。第六章“我國課稅模式的改革方案”,在這一章中,首先分析了世界范圍內(nèi)各個(gè)國家課稅模式選擇的影響因素以及課稅模式實(shí)踐運(yùn)用的歷史發(fā)展軌跡；其次,結(jié)合國際課稅模式發(fā)展規(guī)律提出了分類綜合稅課稅模式的漸進(jìn)式改革方案,包括改革中適合綜合計(jì)征的所得項(xiàng)目的界定；需要綜合計(jì)征的適用人群的界定、費(fèi)用扣除項(xiàng)目的改革、稅率的改革以及申報(bào)單位的改革等。第七章“課稅模式改革實(shí)施的保障措施”,在這一章中,首先提出了與課稅模式改革配套的征管模式改革；其次分析了與改革相適應(yīng)的征管條件以及配套措施改革,包括信息化系統(tǒng)、激勵(lì)約束機(jī)制、稅務(wù)征管和執(zhí)法隊(duì)伍以及個(gè)人征信系統(tǒng)等的建設(shè)。全文總結(jié)部分形成三個(gè)結(jié)論：第一,我國目前的分類所得課稅模式引起了種種問題最后導(dǎo)致稅收的極大不公平；第二,我國個(gè)人所得稅的稅收流失規(guī)模很大；第三,在近期我國應(yīng)該采用分類綜合所得課稅模式,并且分群體分項(xiàng)目分步驟進(jìn)行漸進(jìn)式改革。
[Abstract]:The model of taxable income tax has been adopted since the Levy of individual income tax in China. This model is practicable in the early period of levying a tax in China. However, with the rapid development of China's economy and the widespread improvement of people's income level and the universality of income diversification, the current taxable model of taxable tax is unfair. The malpractice is becoming more and more prominent. In the past ten years, the income distribution of our country is uneven, the polarization of the rich and the poor and the loss of individual tax are becoming more and more serious. Therefore, the reform of the model of individual income tax is imperative. This article is divided into seven chapters. The first and second chapters are the background and literature review, and the third to seventh chapters are the main part of this article. The third chapter is the basic theoretical analysis part; the fourth and fifth chapters are the disadvantages of the current tax model and the empirical calculation part; the sixth chapter is the design of the reform scheme of the tax mode in China; the seventh chapter is the safeguard measures for the reform of the tax mode; the last chapter is the conclusion part. The first chapter "Introduction", mainly introduces the background of topic background. And significance, explain the research ideas, research framework and research methods, and point out the innovation of the article. The second chapter "literature review", from the theoretical and practical parts of the domestic and foreign study of tax model. The theoretical review part of the first part of the review of the two elements of the effect of tax model: fairness and efficiency The following is a summary and summary, followed by an important factor that must be considered in the design of the model of Taxation: the research of progressive domestic and foreign research, induction and summary; finally, the theoretical research on the model of tax is summarized and analyzed. The practical part is mainly about the choice of the mode of Taxation and the calculation of the loss of individual income tax. The third chapter "the theoretical basis of the individual income tax model", first of all, the theoretical analysis and comparison of the three modes of individual income tax, and the comparison of the advantages and disadvantages and characteristics of the three types of tax models with a form; and then dissecting the classification income and the comprehensive income. It shows that the model of comprehensive income tax is still based on the classification of income. It also explains the close relationship between the two, and analyzes the difference between the comprehensive income and the classified income. Finally, the theory of the total taxable income and the net income tax is thoroughly analyzed. The fourth chapter, "taxable income tax in China" In this chapter, this chapter systematically analyzes the inequity caused by various problems in our current taxable income tax model, including the narrow tax base scope, complex tax rate structure and other tax rates, unreasonable cost deductions, tax time and tax units. And in each department. The unfairness of theoretical analysis is confirmed by full and accurate cases. The fifth chapter "the abuse of taxable model in our country - the tax loss is serious". In this chapter, the reasons for the serious tax loss under the taxable model of taxable income in China are analyzed, including the lack of fairness in the classification model itself and the design of taxonomy model. Characteristics, taxable tax mode under the mode of tax incentives and the efficiency of low efficiency and so on. Secondly, a variety of methods are used to calculate the loss of personal income tax in China in recent ten years. It is found that the tax loss rate of individual income tax is very large, and the necessity of the reform of current tax mode is further explained. The sixth chapter "China tax model" In this chapter, in this chapter, we first analyze the influencing factors of the selection of tax modes in every country in the world and the historical development track of the practice and application of the tax mode. Secondly, it puts forward the gradual reform scheme of the classification and comprehensive tax model, which is suitable for the comprehensive plan in the course of the reform. The definition of the acquired items, the definition of the applicable population, the reform of the expense deduction, the reform of the tax rate and the reform of the declaration unit. The seventh chapter "the safeguard measures for the reform of the mode of Taxation", in this chapter, the reform of the collection and management mode matching with the reform of the model tax mode is first proposed; secondly, the analysis is made. The conditions for the collection and management adapted to the reform and the reform of the supporting measures, including information system, incentive and restraint mechanism, tax collection and administration, and personal credit system, etc., have three conclusions in the full text. First, the current taxable model of taxable income in China has caused a variety of problems and resulted in a great loss of taxation. It is fair; second, the tax loss of individual income tax in China is large. Third, in the near future, our country should adopt the classification and comprehensive income tax model, and divide the groups into sub projects to carry out gradual reform.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42
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本文編號(hào)：1951954