基于公平視角我國個人所得稅征管改革研究
發(fā)布時間：2018-12-23 08:14
【摘要】：1980年9月10日第五屆全國人大通過的《中華人民共和國個人所得稅法》作為我國個人所得稅征收的里程碑,到2013年,我國的個人所得稅取得了充分的發(fā)展。個人所得稅占稅收總額的比重逐步提高,從1998年的3.4%增加到2012年的5.8%。在94稅改之后,個人所得稅稅制逐漸科學(xué)統(tǒng)一,相關(guān)的個人所得稅的征管工作也同步在強化,在個人所得稅征管方面的改革取得了一些成效：通過全員全額申報制度強化了對所有收入者的監(jiān)管力度,降低偷逃稅款的概率；通過自行申報等一系列措施加強了對高收入者的監(jiān)控管理；結(jié)合信息技術(shù)增強了征管信息化建設(shè),強化了征管手段、征管公平,提高了征管效率；征管部門的征管人員素質(zhì)也有了一定的提高,一定程度提升了納稅服務(wù)水平；與社保、工商等部門建立起協(xié)稅的網(wǎng)絡(luò)、定期的個人所得稅納稅宣傳等都有效地提高了納稅人的納稅遵從度。但是由于近些年個人所得稅費用扣除數(shù)的連續(xù)提高、改變稅率結(jié)構(gòu)等減稅措施的作用下,2012年我國個人所得稅實現(xiàn)收入5820.24億元,同比下降3.9%,比上年增速回落29.1個百分點①。在個人所得稅的征收三十多年里,對于個人所得稅征管觀念、手段得取得了重要的成效。但是,現(xiàn)有的個人所得稅稅制與征收管理都不完善,雖然現(xiàn)在國家已明確指出“實行綜合和分類相結(jié)合的個人所得稅制度”是今后我國個人所得稅的發(fā)展方向,但征管方法并沒有適應(yīng)社會經(jīng)濟(jì)發(fā)展、居民收入提高和稅制的改革同步發(fā)展。因此,在稅制與征管是相互聯(lián)系、密不可分的分析下本文基于公平視角對我國個人所得稅征管進(jìn)行規(guī)范改革研究。 第一章,緒論。主要介紹了基于公平視角個人所得稅征管規(guī)范改革研究的選題背景,選題所產(chǎn)生的理論意義與現(xiàn)實意義,國內(nèi)外有關(guān)三種稅制模式的文獻(xiàn)綜述,并從三個角度分析了本選題的相關(guān)理論基礎(chǔ),最后介紹了本文的研究思路、方法和可能的創(chuàng)新與和不足。 第二章,從稅制課稅模式角度，分為稅制模式與課稅方式,稅制模式從分類、綜合、分類綜合三個角度對比分析。課稅方式分別從申報單位、申報方式、納稅流程三個方面分析現(xiàn)行征管體系的不足之處。 第三章,從納稅者角度出發(fā),分析了納稅者在個人所得稅征管中的地位和影響其及時、準(zhǔn)確、自愿納稅的因素。根據(jù)調(diào)查問卷的統(tǒng)計信息分析我國個人所得稅征管中的公平問題,并分析原因。 第四章,做出征管人和納稅者的動態(tài)博弈模型,并分析了政府與征管人之間的委托代理模型,分析了征稅者對于個人所得稅征管的影響。根據(jù)分析結(jié)果總結(jié)從征管人角度找出問題、分析原因。 第五章,對我國個人所得稅征管從稅制和征管兩個方面提出規(guī)范改革的建議,合理推動個人所得稅的征管合理長遠(yuǎn)發(fā)展。
[Abstract]:The personal income tax Law of the people's Republic of China, adopted by the Fifth National people's Congress on September 10, 1980, is regarded as a milestone in the collection of personal income tax in China. By 2013, the personal income tax of our country has been fully developed. The share of personal income tax as a share of total tax revenue has gradually increased, from 3.4 percent in 1998 to 5.8 percent in 2012. After the tax reform of 94, the tax system of individual income tax was gradually unified scientifically, and the collection and administration of related personal income tax was also strengthened simultaneously. Some achievements have been made in the reform of personal income tax collection and management: the supervision of all income earners has been strengthened through the full reporting system, and the probability of tax evasion has been reduced; Through self-declaration and other measures to strengthen the monitoring and management of high-income, combined with information technology to enhance the construction of information collection and management, strengthen the means of collection and management, fair collection and management, improve the efficiency of collection and management; The quality of the levy and management personnel has also been improved to a certain extent, and the level of tax service has been improved to a certain extent; The establishment of cooperative tax networks with social security, industry and commerce, and regular personal income tax publicity have effectively improved taxpayers' tax compliance. However, due to the continuous increase in the deductions of personal income tax expenses in recent years and the effect of tax reduction measures such as changing the tax rate structure, the income of China's personal income tax in 2012 was 582.024 billion yuan, down 3.9 percent from the same period last year. It was 29.1 percentage points lower than last year's growth rate. In the more than thirty years of personal income tax collection, the means of personal income tax collection and management have achieved important results. However, the existing personal income tax system and collection management are not perfect, although the state has clearly pointed out that "the implementation of the personal income tax system combining integration with classification" is the development direction of our country's personal income tax in the future. However, the method of collection and management has not been adapted to the development of social economy, and the increase of residents' income and the reform of tax system have developed synchronously. Therefore, in the tax system and the collection and management are interrelated, the inseparable analysis of this article based on the perspective of fairness of personal income tax collection and management of China's normative reform. Chapter one, introduction. This paper mainly introduces the background of the research on the reform of individual income tax collection and management standard from the perspective of equity, the theoretical and practical significance of the topic, and the literature review of the three tax systems at home and abroad. The theoretical basis of this topic is analyzed from three angles. Finally, the research ideas, methods, possible innovations and shortcomings are introduced. The second chapter, from the tax system taxation model angle, divides into the tax system pattern and the taxation way, the tax system pattern from the classification, the synthesis, the classification synthesis three angles comparative analysis. This paper analyzes the deficiency of the current collection and management system from three aspects: the declaration unit, the declaration method and the tax payment process. Chapter three, from the perspective of tax payer, analyzes the status of tax payer in personal income tax collection and the factors that influence its timely, accurate and voluntary tax payment. According to the statistical information of the questionnaire, this paper analyzes the fairness of personal income tax collection in China, and analyzes the reasons. In the fourth chapter, the dynamic game model of tax collector and tax payer is made, and the principal-agent model between government and tax collector is analyzed, and the influence of tax collector on personal income tax collection and management is analyzed. According to the analysis results summarized from the point of view of the collector to find out the problem, analysis of the reasons. In the fifth chapter, the author puts forward some suggestions on the reform of personal income tax collection and management from two aspects: tax system and tax administration, so as to reasonably promote the rational long-term development of personal income tax collection and management.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
本文編號：2389678
[Abstract]:The personal income tax Law of the people's Republic of China, adopted by the Fifth National people's Congress on September 10, 1980, is regarded as a milestone in the collection of personal income tax in China. By 2013, the personal income tax of our country has been fully developed. The share of personal income tax as a share of total tax revenue has gradually increased, from 3.4 percent in 1998 to 5.8 percent in 2012. After the tax reform of 94, the tax system of individual income tax was gradually unified scientifically, and the collection and administration of related personal income tax was also strengthened simultaneously. Some achievements have been made in the reform of personal income tax collection and management: the supervision of all income earners has been strengthened through the full reporting system, and the probability of tax evasion has been reduced; Through self-declaration and other measures to strengthen the monitoring and management of high-income, combined with information technology to enhance the construction of information collection and management, strengthen the means of collection and management, fair collection and management, improve the efficiency of collection and management; The quality of the levy and management personnel has also been improved to a certain extent, and the level of tax service has been improved to a certain extent; The establishment of cooperative tax networks with social security, industry and commerce, and regular personal income tax publicity have effectively improved taxpayers' tax compliance. However, due to the continuous increase in the deductions of personal income tax expenses in recent years and the effect of tax reduction measures such as changing the tax rate structure, the income of China's personal income tax in 2012 was 582.024 billion yuan, down 3.9 percent from the same period last year. It was 29.1 percentage points lower than last year's growth rate. In the more than thirty years of personal income tax collection, the means of personal income tax collection and management have achieved important results. However, the existing personal income tax system and collection management are not perfect, although the state has clearly pointed out that "the implementation of the personal income tax system combining integration with classification" is the development direction of our country's personal income tax in the future. However, the method of collection and management has not been adapted to the development of social economy, and the increase of residents' income and the reform of tax system have developed synchronously. Therefore, in the tax system and the collection and management are interrelated, the inseparable analysis of this article based on the perspective of fairness of personal income tax collection and management of China's normative reform. Chapter one, introduction. This paper mainly introduces the background of the research on the reform of individual income tax collection and management standard from the perspective of equity, the theoretical and practical significance of the topic, and the literature review of the three tax systems at home and abroad. The theoretical basis of this topic is analyzed from three angles. Finally, the research ideas, methods, possible innovations and shortcomings are introduced. The second chapter, from the tax system taxation model angle, divides into the tax system pattern and the taxation way, the tax system pattern from the classification, the synthesis, the classification synthesis three angles comparative analysis. This paper analyzes the deficiency of the current collection and management system from three aspects: the declaration unit, the declaration method and the tax payment process. Chapter three, from the perspective of tax payer, analyzes the status of tax payer in personal income tax collection and the factors that influence its timely, accurate and voluntary tax payment. According to the statistical information of the questionnaire, this paper analyzes the fairness of personal income tax collection in China, and analyzes the reasons. In the fourth chapter, the dynamic game model of tax collector and tax payer is made, and the principal-agent model between government and tax collector is analyzed, and the influence of tax collector on personal income tax collection and management is analyzed. According to the analysis results summarized from the point of view of the collector to find out the problem, analysis of the reasons. In the fifth chapter, the author puts forward some suggestions on the reform of personal income tax collection and management from two aspects: tax system and tax administration, so as to reasonably promote the rational long-term development of personal income tax collection and management.
【學(xué)位授予單位】：安徽財經(jīng)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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