本文選題：個人所得稅 + 納稅單位�。� 參考：《蘭州財經(jīng)大學》2015年碩士論文

【摘要】：個人所得稅是對來源于自然人個人各項所得進行征稅的一種直接稅。1980年,我國的個人所得稅法誕生,隨后的30多年中,歷經(jīng)6次重要修正。目前我國的個人所得稅收入逐年增長,在整個稅種中的地位日漸突出。隨著改革開放經(jīng)濟的發(fā)展,我國貧富差距日益拉大。在此背景下,個人所得稅調(diào)節(jié)收入分配的作用被廣泛關(guān)注,全社會對收入分配制度改革的期待日漸強烈,個人所得稅的改革也因此受到理論界的廣泛關(guān)注。由于納稅單位決定了一個國家個人所得稅制要素的具體內(nèi)容,因此納稅單位選擇問題就是個人所得稅改革中的一個重要問題。一直以來,我國的個人所得稅都是以個人為納稅單位,以此為基礎(chǔ)設(shè)計個人所得稅免征額和稅率表,實現(xiàn)對個人的量能課稅。然而個人的納稅能力不僅與自身相關(guān),還受到家庭的影響。單身個人和已婚夫婦納稅能力不同,雙薪家庭和只有一人有收入的家庭納稅能力不同,因此衡量納稅人納稅能力時應將家庭變量考慮在內(nèi),家庭課稅制模式值得我們重視。本文提倡以家庭為單位的個人所得稅改革,以真實的衡量納稅人的納稅能力。因此,本文首先分析了目前我國以個人為納稅單位的個人所得稅制度的現(xiàn)狀與問題。其次介紹了以家庭為單位和以個人為單位的個人所得稅各自的特點,并進行了比較。在此基礎(chǔ)之上,文章對以家庭為單位征收個人所得稅改革所面臨的基本問題和難點問題進行了深入分析:基本問題即核心家庭單位的界定問題,通過借鑒美法兩國的經(jīng)驗來確定我國關(guān)于家庭納稅單位確定的原則及方法,并連帶介紹了以家庭為單位的個人所得稅改革所面臨的其他輔助條件;難點問題即如何保持稅收對婚姻的中性問題。然后提出以家庭為單位進行個稅征收的個人所得稅改革方向,并對新舊稅制進行了比較。最后通過案例方式,分析了以家庭為單位征收個人所得稅更能體現(xiàn)相同負擔的家庭納稅相同的結(jié)論,得出以家庭為單位的個人所得稅征收更符合“量能納稅,公平稅負”的原則,使文章的立足點更具說服力。同時也分析了以家庭為單位征收個人所得稅的弊端:婚姻補貼和婚姻處罰。本文的最終目的是大膽提出以家庭為單位的個人所得稅改革思路,初步得出我國個人所得稅納稅單位選擇與設(shè)計的基本構(gòu)想。
[Abstract]:Personal income tax is a direct tax on individual income from natural persons. In 1980, the personal income tax law of our country was born, and in the following 30 years, it has been amended six times. At present, the income of personal income tax in our country increases year by year, and its status is becoming more and more prominent in the whole tax category. With the development of reform and opening up economy, the gap between rich and poor is widening day by day. In this context, the role of personal income tax in regulating income distribution has been widely concerned, and the whole society is looking forward to the reform of income distribution system increasingly, and the reform of individual income tax has been widely concerned by the theoretical circle. Since the tax-paying unit determines the specific content of the elements of a national individual income tax system, the choice of the tax-paying unit is an important issue in the reform of individual income tax. The individual income tax in our country has always been based on the individual as the tax unit, on the basis of which the individual income tax exemption and tax table are designed to realize the personal tax. However, the individual's ability to pay taxes is not only related to himself, but also affected by the family. Single individual and married couple have different ability to pay tax, double income family and only one person have different ability to pay tax, so we should take family variables into account when measuring taxpayer's ability to pay tax, and the model of family lesson tax system deserves our attention. This paper advocates the reform of personal income tax based on household unit, and measures the taxpayer's ability to pay taxes. Therefore, this paper first analyzes the current situation and problems of personal income tax system in China. Secondly, it introduces and compares the characteristics of individual income tax with family as unit and individual as unit. On this basis, the article deeply analyzes the basic and difficult problems in the reform of personal income tax levied on the basis of family: the basic problem is the definition of nuclear family unit. By referring to the experience of the United States and France, this paper determines the principles and methods of the determination of family tax units in our country, and introduces the other auxiliary conditions that the reform of personal income tax based on the family as the unit faces. The difficult question is how to keep taxation neutral to marriage. Then it puts forward the reform direction of personal income tax based on household income tax, and compares the new and the old tax system. Finally, through the case study, the author analyzes the conclusion that the individual income tax levied on the basis of the family as the unit can better reflect the same burden of the household tax, and draws the conclusion that the personal income tax levied on the basis of the family as the unit is more in line with "the amount of tax can be paid." The principle of fair tax burden makes the standpoint of the article more convincing. At the same time, it also analyzes the disadvantages of personal income tax levied on the basis of family: marriage subsidy and marriage punishment. The ultimate purpose of this paper is to boldly put forward the idea of personal income tax reform with family as the unit, and draw the basic conception of the choice and design of individual income tax payment unit in our country.
【學位授予單位】：蘭州財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F812.42

【參考文獻】

中國期刊全文數(shù)據(jù)庫 前1條

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本文編號：2054303