發(fā)布時(shí)間：2018-08-07 15:00

【摘要】：本文從個(gè)人所得稅的起源說起，闡述了個(gè)人所得稅在一個(gè)國家財(cái)政收入中的重要性。目前世界上通行的個(gè)人所得稅稅制主要有三種：綜合稅制、分類稅制、綜合和分類相結(jié)合的稅制。中國現(xiàn)在是按分類稅制征收個(gè)人所得稅的，，美國是按綜合稅制征收，其他大多數(shù)國家則按綜合和分類相結(jié)合的稅制征收個(gè)人所得稅。 中國目前實(shí)行的按分類征收個(gè)人所得稅有很多弊端，這些弊端主要體現(xiàn)在個(gè)人所得稅演變成了“工薪所得稅”。分類稅制征收并沒有真正起到“征富濟(jì)貧”的目的，對只有單一收入來源、家庭負(fù)擔(dān)比較重的工薪族來說，他們的稅負(fù)最重。 本文著重分析了在中國現(xiàn)階段實(shí)行按家庭收入征收個(gè)人所得稅的必要性，同時(shí)論證了按家庭征收的可行性。從中國的實(shí)際情況出發(fā)，對現(xiàn)階段中國實(shí)行按家庭收入征收個(gè)人所得稅的優(yōu)勢和障礙進(jìn)行了比較深刻的論述。 最后，本文認(rèn)為，在現(xiàn)階段中國按家庭收入征收個(gè)人所得稅不但必要而且可行。公平的稅收不但可以均富濟(jì)貧，更能起到社會(huì)穩(wěn)定器的作用。
[Abstract]:Starting from the origin of individual income tax, this paper expounds the importance of individual income tax in a country's fiscal revenue. At present, there are three kinds of personal income tax system in the world: comprehensive tax system, classified tax system, integrated and classified tax system. China now collects individual income tax according to the classified tax system, the United States collects the individual income tax according to the comprehensive tax system, and most other countries collect the individual income tax according to the combination of the comprehensive and classified tax system. There are many drawbacks in taxing personal income tax in China, which are mainly reflected in the evolution of individual income tax into wage income tax. The taxable tax system does not really serve the purpose of "collecting the rich and helping the poor". For the wage earners who have only a single source of income and heavy family burdens, they have the heaviest tax burden. This paper analyzes the necessity of levying personal income tax according to family income in China at the present stage, and proves the feasibility of levying income tax by family. Based on the actual situation in China, the advantages and obstacles of levying personal income tax according to family income in China at present are discussed deeply. Finally, this paper holds that it is necessary and feasible for China to collect personal income tax according to family income at the present stage. Fair taxation can not only help the poor, but also play the role of social stabilizer.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前6條

1 李志海;丁社紅;;簡述我國個(gè)人所得稅制度存在的問題及對策[J];黑龍江科技信息;2008年02期

2 陳鍔;;論個(gè)人所得稅的公平原則[J];經(jīng)濟(jì)師;2009年01期

3 陳衛(wèi)東;從國際比較看中國個(gè)人所得稅發(fā)揮再分配功能的改革思路[J];涉外稅務(wù);2004年05期

4 張富珍;;強(qiáng)化高收入者個(gè)人所得稅管理的幾點(diǎn)建議[J];稅務(wù)研究;2006年12期

5 張明;;我國個(gè)人所得稅分類稅制轉(zhuǎn)向綜合稅制評(píng)析[J];稅務(wù)研究;2008年01期

6 孫承;;美國現(xiàn)行稅務(wù)管理體制特點(diǎn)及啟示[J];稅務(wù)與經(jīng)濟(jì);2008年02期

本文編號(hào)：2170399