【摘要】：個(gè)人所得稅是我國最重要的稅種之一,2013年的個(gè)人所得稅收入占國家稅收收入的5.91%,對(duì)調(diào)節(jié)收入分配差距有很大的作用。自2011年新一輪的個(gè)人所得稅改革以來,個(gè)稅問題尤其是免征額再一次成為學(xué)者們的熱點(diǎn)問題。這是因?yàn)閭�(gè)稅免征額是納稅的基礎(chǔ),合理的免征額有助于公平稅收負(fù)擔(dān),促進(jìn)經(jīng)濟(jì)發(fā)展,減輕財(cái)政負(fù)擔(dān),調(diào)節(jié)收入差距。盡管我國對(duì)個(gè)人所得免征額標(biāo)準(zhǔn)已進(jìn)行了多次調(diào)整,但這些都沒有從根本上解決問題。這一輪免征額的提高,一方面反映了國家對(duì)納稅人切身利益的關(guān)心;另一方面,也反映出目前我國個(gè)人所得稅免征額制度的不完善�，F(xiàn)行單一的免征額扣除標(biāo)準(zhǔn)存在諸多問題,它沒有考慮地區(qū)間的差異、家庭負(fù)擔(dān)以及通貨膨脹等,接下來的個(gè)人所得稅改革有必要從這些方面考慮,與此同時(shí),制定出一套適合我國國情的個(gè)人所得稅免征額制度也迫在眉睫。本文研究了個(gè)人所得稅免征額的確定標(biāo)準(zhǔn)及改革方向,采用前人研究最優(yōu)所得稅率的理論模型,在模型中引入免征額這一變量建立新的模型,首先運(yùn)用定量研究的方法,通過數(shù)學(xué)方法分析得出免征額對(duì)社會(huì)福利水平有積極的影響,社會(huì)福利水平是免征額的增函數(shù),然后又運(yùn)用比較研究的方法,通過與美、日、臺(tái)三地區(qū)的免征額制度比較分析,發(fā)現(xiàn)我國現(xiàn)行的免征額制度存在很多不足之處,比如免征額設(shè)置時(shí)沒有考慮通貨膨脹、家庭負(fù)擔(dān),缺少夫妻聯(lián)合申報(bào)個(gè)人所得稅政策等,最后又通過與城鎮(zhèn)居民人均月消費(fèi)支出、城鎮(zhèn)平均每一就業(yè)者負(fù)擔(dān)人數(shù)掛鉤,建立簡(jiǎn)單的免征額測(cè)算公式,并對(duì)國內(nèi)各地區(qū)考慮了負(fù)擔(dān)的城鎮(zhèn)居民人均消費(fèi)支出也即為適宜的免征額進(jìn)行了計(jì)算比較,發(fā)現(xiàn)各地區(qū)差異較大,所以免征額在設(shè)置時(shí)有必要考慮地區(qū)差異這一因素,文章最后總結(jié)了現(xiàn)行個(gè)人所得稅免征額制度的不足并提出了可行性的改革建議。
[Abstract]:Personal income tax is one of the most important taxes in China. In 2013, the income of individual income tax accounts for 5.91% of the national tax revenue, which plays a great role in adjusting the income distribution gap. Since the new round of personal income tax reform in 2011, the issue of individual income tax, especially the amount of exemption, has once again become a hot issue for scholars. This is because the amount of personal income tax exemption is the basis of tax payment, and a reasonable exemption amount is conducive to fair tax burden, promote economic development, reduce the financial burden, and adjust the income gap. Although the standard of personal income exemption has been adjusted many times in China, none of these has solved the problem fundamentally. On the one hand, the increase of the exemption amount reflects the national concern for the vital interests of taxpayers; on the other hand, it also reflects the imperfection of the current exemption system of personal income tax in China. There are many problems with the current single deductible deduction standard, which does not take into account regional differences, household burdens and inflation. It is necessary to consider these aspects in the next reform of personal income tax. At the same time, It is urgent to establish a set of individual income tax exemption system suitable for China's national conditions. This paper studies the standard and reform direction of personal income tax exemption, adopts the theoretical model of the optimal income tax rate studied by predecessors, and establishes a new model by introducing this variable into the model. First, the quantitative research method is used to establish a new model. Through mathematical analysis, it is concluded that the amount of exemption has a positive effect on the level of social welfare. The level of social welfare is a function of increasing the amount of exemption. Then, by using the method of comparative study, through the comparative analysis with the three regions of the United States, Japan and Taiwan, the level of social welfare is compared with the system of exemption in the United States, Japan and Taiwan. It is found that the current exemption system of our country has many shortcomings, such as not taking into account inflation, family burden, lack of joint declaration of individual income tax policy between husband and wife, and so on. Finally, by linking with the average monthly consumption expenditure of urban residents and the average number of employees in cities and towns, a simple formula for calculating the deductible amount is established. In addition, the author calculates and compares the per capita consumption expenditure of urban residents who have taken into account the burden in each region, that is, the appropriate exemption amount, and finds that there is a great difference in each region, so it is necessary to consider the factor of regional difference when the exemption amount is set up. Finally, the article summarizes the deficiency of the current individual income tax exemption system and puts forward feasible reform suggestions.
【學(xué)位授予單位】：南京大學(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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本文編號(hào)：2253916