本文選題：高收入者 + 個人所得稅�。� 參考：《中國海洋大學》2014年碩士論文

【摘要】：隨著改革開放的不斷深入和社會主義市場經濟的逐步完善，分配方式也發(fā)生了重大變化，由過去的按勞分配為主發(fā)展成為按勞分配與按生產要素分配相結合的分配方式。分配方式的變化導致居民收入來源的多樣化，收入渠道多了，收入提高了，涌現(xiàn)了一大批的高收入群體，同時造成了貧富差距的不斷拉大，而且近些年來我國的基尼系數(shù)都在0.4以上，說明我國的貧富差距程度比較嚴重。個人所得稅的征收就意在調節(jié)收入差距，，促進社會公平，緩解社會不公，但是，由于稅收是無償繳納的，所以自利的個人都不會主動自愿地納稅，而本應該成為個人所得稅征收主體的高收入者亦會為了一己之私偷稅漏稅，導致大量稅款流失，從而個人所得稅的調節(jié)作用無法充分發(fā)揮。 本文就高收入個人形成和界定以及其收入特點進行了分析，并以棗莊市為例對當?shù)馗呤杖肴巳簜�人所得稅征管現(xiàn)狀進行了剖析，通過分析研究，得出導致我國高收入者個人所得稅管理中存在以下四個方面的問題：稅制問題、征管問題、征納環(huán)境問題以及法制問題。高收入者繳納個人所得稅中存在的一系列問題，致使個人所得稅流失嚴重，導致貧富差距進一步擴大，社會矛盾進一步激化。為了改善這種社會現(xiàn)狀，使個人所得稅的調節(jié)功能得以正常發(fā)揮，本文在深入分析高收入者個人所得稅征管過程中存在的問題的基礎上，有針對性地提出了相關對策建議：立法環(huán)節(jié)完善法制、執(zhí)法環(huán)節(jié)完善征管、守法環(huán)節(jié)提高納稅人稅法遵從度以及相關制度的完善，旨在對加強稅務部門對高收入者個人所得稅征管，減少高收入群體稅收收入的流失，真正發(fā)揮個人所得稅的調節(jié)功能，調節(jié)我國的收入分配，縮小貧富差距，同時完善我國稅收的法律法規(guī)，維護稅法權威。具體包括有五個部分，首先，導論部分介紹了論文選題背景和依據(jù)、研究意義、國內外研究綜述和研究方法；第一部分介紹了我國高收入者的產生、高收入者的界定以及行業(yè)分布、收入特征；第二部分則以棗莊市為例，對高收入者個人所得稅征管現(xiàn)狀和制約因素進行了分析和闡述；第三部分就我國高收入者個人所得稅在稅制、征管、征納環(huán)境、法制等四個方面存在的問題進行深入剖析分析；第四部分根據(jù)個人所得稅征管中存在的問題，提出了有針對性的對策建議。
[Abstract]:With the deepening of reform and opening up and the gradual improvement of the socialist market economy, the distribution mode has also undergone major changes, from the distribution according to work to the distribution according to work and distribution according to production factors. The change in distribution mode has led to the diversification of the income sources of residents, the increase in income channels, the emergence of a large number of high-income groups, and the widening gap between the rich and the poor. In recent years, the Gini coefficient of our country is above 0.4, which indicates that the gap between the rich and the poor is serious. The collection of personal income tax is intended to adjust the income gap, promote social equity, and alleviate social injustice. However, since taxes are paid free of charge, self-interested individuals will not voluntarily pay taxes voluntarily. And the high income who should be the main body of personal income tax collection will also evade tax for their own private tax, resulting in a large amount of tax loss, thus the regulation of personal income tax can not be fully played. This paper analyzes the formation and definition of high-income individuals and their income characteristics, and takes Zaozhuang City as an example to analyze the current situation of personal income tax collection and management among local high-income groups. It is concluded that there are four problems in the management of personal income tax of high income earners in China: tax system, collection and management, environment and legal system. A series of problems existing in the high income earners pay personal income tax, which leads to the serious loss of personal income tax, the further widening of the gap between the rich and the poor, and the intensification of social contradictions. In order to improve this social situation and make the regulating function of personal income tax play a normal role, this paper analyzes the problems existing in the process of personal income tax collection and management of high income earners. The relevant countermeasures and suggestions are put forward: perfecting the legal system in the legislative link, perfecting the collection and management in the law enforcement link, improving the tax compliance degree of the taxpayer and the perfection of the related system in the law-abiding link, The aim is to strengthen tax departments' collection and administration of individual income tax for high income earners, to reduce the loss of tax revenue of high-income groups, to truly exert the regulating function of personal income tax, to regulate the income distribution in our country, and to narrow the gap between the rich and the poor. At the same time, improve China's tax laws and regulations, and maintain the authority of tax law. There are five parts. First, the introduction introduces the background and basis of the thesis, the significance of the research, the domestic and foreign research review and research methods. The first part introduces the generation of high income earners in China. The second part takes Zaozhuang City as an example to analyze and explain the current situation and restrictive factors of personal income tax collection and management of high income earners. The third part analyzes the problems existing in the tax system, collection and management, the environment of collection and the legal system, etc. In the fourth part, according to the problems existing in the collection and management of personal income tax, the fourth part analyzes the problems existing in the collection and management of the personal income tax of the high income earners in our country. Some countermeasures and suggestions are put forward.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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