【摘要】：現(xiàn)代稅收的基本功能是從組織財(cái)政收入、調(diào)節(jié)收入分配和穩(wěn)定經(jīng)濟(jì)這三個(gè)角度來界定的。隨著經(jīng)濟(jì)社會的不斷發(fā)展，直接稅在調(diào)節(jié)收入分配和穩(wěn)定經(jīng)濟(jì)方面的作用日益明顯，，而間接稅在組織財(cái)政收入方面則具有更大的作用。近年來，隨著人民生活水平的不斷提高，一部分人已經(jīng)達(dá)到了較高的收入水平，我國的貧富差距也呈現(xiàn)出持續(xù)拉大的趨勢。由于直接稅在調(diào)節(jié)收入分配方面具有很大的作用，所以今天的稅收越來越多地成為用來破解一系列重大經(jīng)濟(jì)社會問題的有效手段。完善我國的直接稅體系，對于我國稅制結(jié)構(gòu)的均衡、稅收調(diào)節(jié)收入分配功能的實(shí)現(xiàn)都具有積極地意義。而我國現(xiàn)行的稅制結(jié)構(gòu)是間接稅收入占稅收總額的比重過高，直接稅收入占稅收總額的比重偏低，這極大地阻礙了直接稅調(diào)節(jié)收入分配功能的發(fā)揮。 在這樣的背景下，本文在閱讀了國內(nèi)外學(xué)者對直接稅體系研究的基礎(chǔ)上，分析了我國的直接稅體系，本文研究的直接稅體系涵蓋了稅制體系、功能體系和征管體系。先是界定了直接稅的研究范圍，即稅負(fù)不能轉(zhuǎn)嫁或者不易轉(zhuǎn)嫁、納稅人與負(fù)稅人一致的包括所得稅和財(cái)產(chǎn)稅在內(nèi)的12個(gè)稅種。接著介紹了我國直接稅體系的現(xiàn)狀，包括稅種現(xiàn)狀、功能現(xiàn)狀和征管現(xiàn)狀。然后分析了我國直接稅體系存在的問題，研究了我國直接稅稅種和收入的缺失、直接稅尤其是個(gè)人所得稅調(diào)節(jié)收入分配的功能還不明顯、當(dāng)前的稅收征管體系難以適應(yīng)直接稅的征收要求等問題。緊接著對中美兩國直接稅體系進(jìn)行比較分析，包括中美直接稅稅種、相對規(guī)模和征管能力的比較。最后分析了我國直接稅體系的完善對策，重點(diǎn)從構(gòu)建完善的直接稅稅制體系、加強(qiáng)直接稅調(diào)節(jié)收入分配的功能、建立適應(yīng)直接稅的稅收征管體系和直接稅改革要做到公眾參與來分析。本文提出要適時(shí)開征遺產(chǎn)稅來增加對高收入階層的征稅種類，增加所得稅尤其是個(gè)人所得稅收入和財(cái)產(chǎn)稅收入來促進(jìn)直接稅比重的提升，打造出適應(yīng)直接稅征收的征管體系，以更好地發(fā)揮其調(diào)節(jié)收入分配的作用。
[Abstract]:The basic function of modern tax is to define the three aspects: organizing the revenue, adjusting the income distribution and stabilizing the economy. With the continuous development of the economy and society, the direct tax plays a more and more important role in regulating the income distribution and stabilizing the economy, while the indirect tax has a greater role in the organization of financial revenue. With the continuous improvement of the people's living standard, some people have reached a high level of income. The gap between the rich and the poor in our country is also showing a trend of continuing to widen. Because direct tax has a great role in regulating income distribution, today's tax revenue is becoming more and more used to solve a series of major economic and social problems. Effective means. To perfect our country's direct tax system is of positive significance to the balance of our tax structure and the realization of the revenue distribution function. However, the current tax structure of our country is that the proportion of indirect tax revenue is too high and the proportion of direct tax revenue is low, which greatly hinders the direct tax adjustment. The function of the section income distribution.
Under this background, this paper analyzes the direct tax system in China based on the study of the domestic and foreign scholars on the direct tax system. The direct tax system in this paper covers the tax system, the function system and the system of collection and management. First, it defines the scope of the study of direct tax, that is, the tax burden cannot be transferred or not easily transferred. The negative tax person is consistent with 12 taxes, including income tax and property tax. Then it introduces the current situation of direct tax system in China, including the status of tax species, the status of function and the current situation of collection and management. Then it analyzes the existing problems of the direct tax system in our country, and studies the lack of direct tax and income tax, the direct tax, especially the personal income tax regulation. The function of the income distribution is not obvious, and the current tax collection and management system is difficult to adapt to the requirements of the direct tax collection. The comparison and analysis of the direct tax system between China and the United States, including the Sino US direct tax tax, the comparison of the relative scale and the capability of the collection and management, is followed. Finally, the Countermeasures for the improvement of the direct tax system in China are analyzed, and the emphasis is on the construction of the system. The system of direct tax tax system should be improved, the function of direct tax regulation of income distribution, the establishment of the tax collection and management system for direct tax and the public participation in direct tax reform should be analyzed. This paper proposes to levy the inheritance tax in a timely manner to increase the type of Taxation on the high income class, increase the income tax, especially the income and property of individual income tax. Tax revenue can promote the proportion of direct tax and create a collection and management system suitable for direct tax collection, so as to better play its role in regulating income distribution.
【學(xué)位授予單位】：河北大學(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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