【摘要】：個(gè)人所得稅的納稅單位,可以選擇以家庭為單位也可以選擇以個(gè)人為單位。我國(guó)的個(gè)人所得稅現(xiàn)在是以個(gè)人為納稅單位,稅制要素的設(shè)計(jì)都是以此為基礎(chǔ)設(shè)計(jì)的。個(gè)人所得稅的職能定位重點(diǎn)是調(diào)節(jié)收入分配,因此在稅制設(shè)計(jì)上都應(yīng)該符合這個(gè)目的,達(dá)到對(duì)收入進(jìn)行再分配的作用。以個(gè)人為納稅單位在稅收征管上比較簡(jiǎn)潔,符合簡(jiǎn)化稅制的標(biāo)準(zhǔn),但是并沒(méi)有真正做到公平收入分配�，F(xiàn)行的個(gè)人所得稅并沒(méi)有考慮家庭負(fù)擔(dān)因素,但是我們生活都是以家庭為單位一起生活,因此,家庭負(fù)擔(dān)真正影響了個(gè)人的可支配收入。因此,作為調(diào)節(jié)收入的稅種,個(gè)人所得稅就應(yīng)該考慮家庭狀況。盡管目前我國(guó)對(duì)于實(shí)施以家庭為納稅單位還有許多困難要克服,但是為了真正體現(xiàn)個(gè)人所得稅的調(diào)節(jié)收入作用,實(shí)現(xiàn)量能負(fù)擔(dān),筆者認(rèn)為下一步個(gè)人所得稅改革要實(shí)行以家庭為單位征收個(gè)人所得稅。本文第一部分為導(dǎo)論,介紹個(gè)人所得稅的研究背景、研究意義、國(guó)內(nèi)外研究現(xiàn)狀,在此基礎(chǔ)上提出本文的研究?jī)?nèi)容及研究方法。第二部分探討以家庭為單位征收個(gè)人所得稅的必要性及可行性。首先是個(gè)人所得稅納稅單位的比較,分別對(duì)以個(gè)人為單位及以家庭為單位征收個(gè)人所得稅進(jìn)行介紹。然后分析現(xiàn)行以個(gè)人納稅單位的不足,尤其不利于公平收入分配,以家庭為納稅單位是必然選擇。再次從家庭角度分析,我國(guó)現(xiàn)在的家庭結(jié)構(gòu)狀況適合改革為以家庭為單位。最后針對(duì)改革為以家庭為納稅單位存在的一些難點(diǎn),對(duì)其可行性進(jìn)行分析。第三部分分析了我國(guó)現(xiàn)行以家庭為單位前提下,我國(guó)稅制設(shè)計(jì)的不足之處。第四部分簡(jiǎn)單介紹美、英、日、法四國(guó)的稅制,借鑒各國(guó)稅制設(shè)計(jì)的完善之處。第五部分針對(duì)個(gè)人所得稅存在的不足提出改革方案,在以家庭為單位征收個(gè)人所得稅的基礎(chǔ)上對(duì)稅制要素進(jìn)行重新設(shè)計(jì),以符合個(gè)人所得稅的職能定位。個(gè)人所得稅采取分類綜合相結(jié)合勢(shì)在必行,本文提出具體的分類方式,在稅率上重新設(shè)計(jì),把費(fèi)用扣除更加細(xì)化,考慮家庭里應(yīng)該進(jìn)行扣除的各項(xiàng)負(fù)擔(dān),在稅收征管上也提出新的措施建議。
[Abstract]:The tax unit of individual income tax may choose to take the family as the unit or may choose to take the individual as the unit. The personal income tax of our country is now based on the individual tax unit, and the design of tax system elements is based on it. The function orientation of personal income tax is to adjust income distribution, so the design of tax system should accord with this goal and achieve the function of redistribution of income. Taking the individual as the tax unit is relatively simple in tax collection and administration, which accords with the standard of simplified tax system, but it does not really achieve fair income distribution. The current personal income tax does not consider the family burden factor, but we all live on the family as the unit, therefore, the family burden really affects the individual disposable income. Therefore, as a tax regulating income, personal income tax should take into account the family situation. Although there are still many difficulties to overcome in implementing the family-based tax-paying unit in our country, in order to truly reflect the role of personal income tax in regulating income, we can achieve affordability. The author thinks that the personal income tax should be levied on the basis of the family as the next step in the reform of personal income tax. The first part of this paper is an introduction, which introduces the research background, significance, research status at home and abroad of personal income tax, and puts forward the research content and research methods of this paper. The second part discusses the necessity and feasibility of collecting personal income tax on the basis of family. The first part is the comparison of individual income tax units, and introduces the individual income tax levied on the basis of individual income tax and family income tax. Then it analyzes the deficiency of the current tax-paying unit, especially against the fair distribution of income. Taking the family as the tax-paying unit is the inevitable choice. From the family point of view, the present situation of family structure is suitable for reform. Finally, the feasibility of the reform is analyzed in view of the difficulties existing in the reform. The third part analyzes the deficiency of tax system design under the premise of family. The fourth part briefly introduces the tax systems of the United States, Britain, Japan and France. In the fifth part, aiming at the deficiency of personal income tax, the author puts forward the reform scheme, and redesigns the elements of tax system on the basis of collecting personal income tax on the basis of family unit, in order to meet the functional orientation of individual income tax. It is imperative that individual income tax should be combined with individual income tax classification. This paper proposes a specific classification method to redesign the tax rate, to further refine the deduction of expenses, and to consider the various burdens that should be deducted in the family. New measures are also proposed for tax collection and administration.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 衛(wèi)桂玲;;英國(guó)個(gè)人所得稅制度的特點(diǎn)、作用和借鑒[J];理論月刊;2016年07期

2 袁曉寧;;關(guān)于我國(guó)個(gè)人所得稅稅制改革的思考——以按家庭為單位征收個(gè)人所得稅為視角[J];法制博覽;2016年19期

3 張敬石;胡雍;;美國(guó)個(gè)人所得稅制度及對(duì)我國(guó)的啟示[J];稅務(wù)與經(jīng)濟(jì);2016年01期

4 俞杰;;個(gè)人所得稅課稅單位的選擇與評(píng)析[J];稅務(wù)研究;2015年02期

5 谷成;;從理論研究到制度優(yōu)化:現(xiàn)實(shí)約束下的中國(guó)個(gè)人所得稅改革[J];經(jīng)濟(jì)社會(huì)體制比較;2014年01期

6 葉俊;饒海琴;;對(duì)我國(guó)個(gè)人所得稅家庭課稅制改革的思考[J];中國(guó)集體經(jīng)濟(jì);2013年21期

7 陳業(yè)宏;黃媛媛;;個(gè)稅法勞動(dòng)所得和非勞動(dòng)所得稅率的反思與重構(gòu)——以按勞分配原則為視角[J];法學(xué)評(píng)論;2013年03期

8 張海霞;;論我國(guó)個(gè)人所得稅制度改革與完善——基于居民收入公平分配視角[J];學(xué)術(shù)交流;2013年04期

9 楊，

本文編號(hào)：2377670