本文選題：個(gè)人所得稅 + 政策目標(biāo)��； 參考：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：自改革開放以來(lái)，我國(guó)的經(jīng)濟(jì)迅猛發(fā)展，經(jīng)濟(jì)水平不斷提升，我國(guó)的居民收入水平也有了十分顯著的提高，但與此同時(shí)我國(guó)城鄉(xiāng)之間、區(qū)域之間、行業(yè)之間的居民收入分配差距也在不斷的擴(kuò)大，并有日益加劇之勢(shì)，我國(guó)居民收入分配已成為經(jīng)濟(jì)可持續(xù)發(fā)展和社會(huì)穩(wěn)定進(jìn)程中不可忽視的問題。我國(guó)的個(gè)人所得稅制度從最初建立至今被賦予了完善我國(guó)的稅制結(jié)構(gòu)、維護(hù)我國(guó)的權(quán)益、增加我國(guó)財(cái)政收入、調(diào)節(jié)本國(guó)居民收入等重大責(zé)任。最新修訂的個(gè)人所得稅條例于2011年9月1日實(shí)施，從其實(shí)施至今已有2年多，但任何的改革從不是一蹴而就，個(gè)人所得稅制度的改革完善需要一個(gè)較長(zhǎng)的過程，我國(guó)現(xiàn)行的個(gè)人所得稅制度仍存在許多不盡如人意之處。 本文從個(gè)人所得稅的公平和效率視角作為出發(fā)點(diǎn)，從而來(lái)研究我國(guó)個(gè)人所得稅效果的分析和一些改革的建議。本文共分為五部分，，第一部分介紹了個(gè)人所得稅的研究背景以及選題意義，相關(guān)的國(guó)內(nèi)外文獻(xiàn)綜述以及研究方法、思路等；第二部分闡述了現(xiàn)階段我國(guó)個(gè)人所得稅的功能定位，同時(shí)以最優(yōu)所得稅理論、負(fù)所得稅理論、公平課稅理論和單一稅等理論作為基礎(chǔ)，來(lái)分析不同經(jīng)濟(jì)時(shí)期我國(guó)個(gè)人所得稅的功能隨不同制度改革的相關(guān)變化。第三部分則從歷史的角度來(lái)分析個(gè)人所得稅制度的相關(guān)政策目標(biāo)，包含了增加我國(guó)財(cái)政收入目標(biāo)的效用分析、公平和效率目標(biāo)的效用分析、調(diào)節(jié)收入分配目標(biāo)的效用分析，和個(gè)人所得稅政策目標(biāo)與其他有關(guān)政策目標(biāo)的關(guān)聯(lián)分析等等。第四部分，延續(xù)了上一個(gè)部分，在對(duì)我國(guó)個(gè)人所得稅的政策目標(biāo)做出了一些效用分析之后，提出了為實(shí)現(xiàn)這一目標(biāo)應(yīng)選擇的實(shí)施途徑及其相關(guān)的配套措施，可分成改善相關(guān)的征管和法制環(huán)境兩個(gè)主要方面。第五部分著重概括了本論文的研究結(jié)論，指出了在研究中出現(xiàn)的問題、研究局限及障礙，最后對(duì)未來(lái)的研究進(jìn)行展望。 本文通過對(duì)西方發(fā)達(dá)國(guó)家個(gè)人所得稅的發(fā)展歷史進(jìn)行了考察研究，結(jié)合本國(guó)國(guó)情，客觀分析我國(guó)在一定時(shí)期內(nèi)個(gè)人所得稅政策目標(biāo)著重調(diào)節(jié)我國(guó)收入分配，運(yùn)用一些數(shù)據(jù)分析法和以相關(guān)理論為依據(jù)，提出了我國(guó)居民目前收入差距現(xiàn)狀，并提出了個(gè)人所得稅調(diào)節(jié)我國(guó)居民收入分配的效用并沒有得到充分的發(fā)揮。在借鑒國(guó)外有關(guān)經(jīng)驗(yàn)的基礎(chǔ)上提出了一些改革的建議，同時(shí)提出了目前要樹立以個(gè)人所得稅為主，遺產(chǎn)稅、以及社會(huì)保障稅為輔的稅收調(diào)節(jié)系統(tǒng)，從而促使個(gè)人所得稅的效用能夠得到最大限度的發(fā)揮。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, the economic level has been continuously raised, and the income level of the residents in our country has also been greatly improved, but at the same time, between the urban and rural areas and the regions in our country, The gap of income distribution between industries is also expanding, and it is becoming more and more serious. The income distribution of residents in China has become a problem that can not be ignored in the process of sustainable economic development and social stability. The personal income tax system of our country has been entrusted with the great responsibility of perfecting our country's tax system structure, safeguarding our country's rights and interests, increasing our country's fiscal revenue and adjusting the income of our country's residents from the beginning. The newly revised personal income tax regulations, which came into effect on September 1, 2011, have been in force for more than two years, but any reform will never happen overnight. The reform of the personal income tax system will take a long time to complete. China's current personal income tax system still exists a lot of unsatisfactory. From the perspective of fairness and efficiency of personal income tax, this paper studies the effect of personal income tax in China and some suggestions for reform. This paper is divided into five parts. The first part introduces the background of personal income tax and the significance of choosing the topic, the related literature review, research methods, ideas, etc. The second part describes the functional positioning of personal income tax at the present stage in our country. On the basis of optimal income tax theory, negative income tax theory, fair taxation theory and single tax theory, this paper analyzes the related changes of the function of individual income tax in different economic periods with the reform of different systems. The third part analyzes the relevant policy objectives of the personal income tax system from the historical point of view, including the utility analysis of increasing the financial revenue target, the utility analysis of the fairness and efficiency goal, and the utility analysis of adjusting the income distribution goal. And personal income tax policy objectives and other related policy objectives, and so on. The fourth part, continuation of the previous part, after making some utility analysis on the policy goal of personal income tax in China, put forward the implementation ways and related supporting measures to achieve this goal. Can be divided into two main aspects of improving the relevant collection and management and legal environment. The fifth part summarizes the research conclusions of this paper, points out the problems, limitations and obstacles in the research, and finally looks forward to the future research. This paper studies the development history of personal income tax in western developed countries, and analyzes objectively the objective of individual income tax policy in a certain period of time, which mainly regulates the income distribution of our country. Based on some data analysis methods and relevant theories, this paper puts forward the present situation of income gap of Chinese residents, and points out that the utility of adjusting the income distribution of Chinese residents by individual income tax has not been given full play. On the basis of drawing lessons from foreign experiences, this paper puts forward some suggestions for reform. At the same time, it puts forward that we should set up a tax regulation system which is supplemented by personal income tax, inheritance tax and social security tax. In order to promote the effectiveness of personal income tax to maximize play.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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