發(fā)布時間：2018-12-14 21:19

【摘要】：近年來，我國稅收收入一直保持著穩(wěn)定較快增長的態(tài)勢，其中，個人所得稅是自稅制改革以來收入增長最為強(qiáng)勁的稅種之一，在部分地區(qū)已躍居為地方稅收收入的第二位，成為地方財政收入的主要來源。盡管如此，個人所得稅仍然是稅收流失的重災(zāi)區(qū)。據(jù)保守估計，個人所得稅稅收流失規(guī)模甚至遠(yuǎn)超過實際的征收規(guī)模。究其原因，有稅制問題、征管技術(shù)問題，但從內(nèi)因來看，根本問題還在于沒有明晰和確立個人所得稅的納稅人權(quán)利主體地位。因此，本文借助范拉伊模式，通過問卷調(diào)查，分析影響個人所得稅納稅人意識的主要因素，以期構(gòu)建有利于提高個人所得稅納稅人意識的稅制體系和稅收環(huán)境。 首先，本文從個人所得稅納稅人意識的概念約定入手，依托經(jīng)濟(jì)心理學(xué)分析模式范拉伊模式，結(jié)合個人所得稅的特點(diǎn)進(jìn)行了修正，從而形成具體的個稅納稅人意識模式。然后在理論分析的基礎(chǔ)上，針對影響個稅納稅人意識的主要因素設(shè)計問卷調(diào)查，對理論分析進(jìn)行實證檢驗。最后，，切合我國稅制結(jié)構(gòu)調(diào)整的改革趨勢，提出重構(gòu)個人所得稅納稅人意識的政策建議。
[Abstract]:In recent years, China's tax revenue has maintained a steady and rapid growth trend. Among them, the personal income tax is one of the most powerful tax types since the tax system reform, and has leapt to the second place of the local tax revenue in some areas. Become the main source of local revenue. Despite this, personal income tax is still a major tax loss disaster area. According to conservative estimates, the loss of personal income tax revenue is much larger than the actual scale of collection. There are tax system problems and technical problems of collection and management. However, the fundamental problem lies in the lack of clarity and establishment of the subject status of taxpayers' rights in personal income tax. Therefore, with the help of Van Rai's model and questionnaire survey, this paper analyzes the main factors that affect the consciousness of individual income tax payers in order to construct a tax system and a tax environment conducive to raising the awareness of individual income tax payers. First of all, this paper starts with the concept agreement of the personal income tax taxpayer consciousness, relying on the economic psychology analysis model van Rai mode, combined with the characteristics of personal income tax to carry on the revision, thus forms the specific individual tax taxpayer consciousness pattern. Then, on the basis of theoretical analysis, this paper designs a questionnaire survey on the main factors that affect the consciousness of individual tax payers, and makes an empirical test on the theoretical analysis. Finally, in line with the reform trend of tax system structure adjustment in China, the author puts forward some policy suggestions on reconstructing the consciousness of individual income tax payers.
【學(xué)位授予單位】：湖南大學(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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