發(fā)布時間：2018-10-18 10:32

【摘要】：稅收是國家財政收入的重要組成部分和調(diào)控經(jīng)濟的重要手段，具有自動穩(wěn)定經(jīng)濟的作用。個人所得稅作為直接稅，是調(diào)節(jié)公平收入分配的政策工具。我國自開征個人所得稅以來，個人所得稅在個人收入調(diào)節(jié)方面發(fā)揮著越來越重要的作用，受到了社會廣泛的關(guān)注，也經(jīng)歷了多次改革。最近的一次改革在2011年，我國個人所得稅法對個人所得稅的費用扣除額和稅率級次做了調(diào)整，但這只是個稅改革的起步，新稅法的實施一方面更大程度地讓中低收入階層擺脫了納稅義務(wù)，另一方面繼續(xù)加大了對高收入者的征管力度，是對現(xiàn)行個人所得稅制的有益調(diào)整和完善。但是我們能夠清晰的看到，此次修改只是在我國現(xiàn)今稅收征管水平不高、納稅人自我申報納稅意識和納稅能力不強的現(xiàn)實國情下的一種次優(yōu)選擇，其相對于我國個人所得稅制“綜合與分類相結(jié)合”的改革方向和現(xiàn)階段我國社會要求個人所得稅這一直接稅扮演更為積極的調(diào)節(jié)收入分配差距的角色相比，，我國個人所得稅制度還有很多不夠完善之處，需要進一步深入改革。選擇適合我國經(jīng)濟發(fā)展水平的個人所得稅制度，可以有效調(diào)節(jié)收入分配差距,促進社會公平的實現(xiàn)。因此，以構(gòu)建社會主義和諧社會為背景，從公平分析的角度探討我國個人所得稅制度存在的問題并提出相應(yīng)的完善措施就構(gòu)成了本文研究的主題。 本文從稅收公平的含義出發(fā)，通過查閱國內(nèi)外相關(guān)資料，了解目前個人所得稅制度公平性分析領(lǐng)域的研究成果，在此基礎(chǔ)上對個人所得稅制度的稅制模式、稅制要素和個人所得稅的征管的公平性分別進行分析，進而展望未來個人所得稅在公平性方面的改革。
[Abstract]:Tax is an important part of the national financial revenue and an important means of regulating and controlling the economy, and it has the function of automatically stabilizing the economy. As a direct tax, individual income tax is a policy tool to regulate fair income distribution. Since the introduction of personal income tax, personal income tax has played a more and more important role in the regulation of personal income. The most recent reform was in 2011, when China's personal income tax Law adjusted the amount of deductions and tax levels of personal income tax, but this was only the beginning of the reform of personal income tax. The implementation of the new tax law, on the one hand, makes the middle and low income class get rid of the tax obligation to a greater extent, on the other hand, continues to strengthen the collection and management of the high income earners, which is a beneficial adjustment and improvement of the current personal income tax system. However, we can clearly see that this revision is only a sub-optimal choice under the current situation in China, where the level of tax collection and administration is not high, and the taxpayers' self-declaration consciousness and ability to pay taxes are not strong. Compared with the reform direction of "combination of synthesis and classification" of personal income tax system in our country and the direct tax of personal income tax required by our society at present, it plays a more active role in regulating the income distribution gap. Our country individual income tax system still has a lot of imperfect place, need further thorough reform. Choosing the individual income tax system suitable for our country's economic development level can effectively adjust the income distribution gap and promote the realization of social equity. Therefore, under the background of building a harmonious socialist society, this paper discusses the problems existing in China's personal income tax system from the perspective of fair analysis and puts forward corresponding improvement measures. This paper starts from the meaning of tax fairness, by referring to the relevant information at home and abroad, to understand the current research results in the field of equity analysis of the individual income tax system, and on the basis of this, the tax system model of the individual income tax system. The factors of tax system and the fairness of personal income tax collection and management are analyzed respectively, and the reform of the fairness of individual income tax in the future is forecasted.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【引證文獻】

相關(guān)期刊論文 前1條

1 李星楠;;借鑒國外經(jīng)驗改進我國個稅制度的思考[J];北京教育學(xué)院學(xué)報;2015年04期

本文編號：2278860