【摘要】：費用扣除是個人所得稅制度最直觀的要素之一,因此,在個人所得稅制度不斷完善的過程中,費用扣除的制度安排和設(shè)計一直受到較大關(guān)注。1980年新中國的個人所得稅制度正式建立時,受限于當(dāng)時的稅收征管能力,我國費用扣除采用統(tǒng)一扣除模式。但經(jīng)過幾十年的發(fā)展,稅收征管能力已得到大幅提高,而在費用扣除方面的改革除三次提高扣除標(biāo)準(zhǔn)外并無其他進展,相比而言,西方眾多發(fā)達國家早已形成了細致而全面的費用扣除制度。繼續(xù)采用單一的費用扣除模式,雖然能夠節(jié)約征管成本、降低納稅人的納稅成本,但這不僅會使費用扣除的公平性和合理性大打折扣,還會在很大程度上限制調(diào)節(jié)收入分配這一主要功能的發(fā)揮,不利于促進社會公平,因此,費用扣除的變革勢在必行。 本文基于上述現(xiàn)實背景,按照功能定位對費用扣除進行了分類,并分別介紹了不同種類的費用扣除。結(jié)合各國實踐介紹了收入無關(guān)定額扣除和收入相關(guān)定額扣除兩種生計扣除方式,并對英國、美國和臺灣地區(qū)的生計扣除標(biāo)準(zhǔn)及其調(diào)整機制進行了詳細的分析和比較,發(fā)現(xiàn)其生計扣除額的調(diào)整均與通貨膨脹指數(shù)的變動掛鉤,而生計扣除標(biāo)準(zhǔn)的確定與人均GDP、人均國民收入、人均消費支出和每-勞動者負擔(dān)的消費支出不存在顯著關(guān)系。本文還對各國的特別扣除項目進行了歸納總結(jié),介紹了標(biāo)準(zhǔn)扣除與列舉扣除相結(jié)合的成本費用扣除方式和各國對配偶、子女、老年人、殘障人士等的特別扣除。簡單介紹了我國費用扣除的改革歷程,并結(jié)合各國的實踐經(jīng)驗在生計扣除額的確定及調(diào)整、成本費用扣除和其他特別扣除的項目設(shè)置等方面分析了我國費用扣除的不足之處,并提出利用戶籍制度進行家庭費用扣除、引入生計扣除調(diào)整機制、生計扣除采用收入相關(guān)定額扣除模式、利用公務(wù)費用報銷制度規(guī)范成本費用扣除、增加普通住房貸款利息扣除等符合我國國情的特別扣除項目等改革建議。
[Abstract]:Expense deduction is one of the most intuitive elements of the individual income tax system. The system arrangement and design of expense deduction has been paid more attention. When the personal income tax system of the people's Republic of China was formally established in 1980, it was limited by the ability of tax collection and management at that time, and the unified deduction model was adopted in our country. But after decades of development, the ability of tax collection and administration has been greatly improved, and there has been no progress in the reform of fee deduction except three increases in the deduction standard. Many developed countries in the West have already formed a detailed and comprehensive expense deduction system. To continue to adopt a single expense deduction model, although it can save the cost of collection and management and reduce the taxpayer's tax cost, it will not only reduce the fairness and reasonableness of the expense deduction. To a great extent, it will restrict the exertion of the main function of adjusting income distribution, which is not conducive to promoting social equity. Therefore, the reform of expense deduction is imperative. Based on the above realistic background, this paper classifies the expense deduction according to the function orientation, and introduces different kinds of expense deduction. Combined with the practice of various countries, this paper introduces two kinds of livelihood deduction methods: income independent quota deduction and income related quota deduction, and makes a detailed analysis and comparison of the livelihood deduction standards and their adjustment mechanisms in the United Kingdom, the United States and Taiwan. It is found that the adjustment of the amount of livelihood deduction is related to the change of inflation index, but the determination of the standard of livelihood deduction has no significant relationship with the per capita GDP, per capita national income, per capita consumption expenditure and per worker burden consumption expenditure. This paper also summarizes the special deductions in various countries, introduces the cost and expense deductions combined with standard deductions and enumeration deductions, and the special deductions for spouses, children, the elderly, the disabled and so on. This paper briefly introduces the reform course of expense deduction in our country, and analyzes the deficiency of expense deduction in our country from the aspects of determining and adjusting the amount of living deduction, setting up cost deduction and other special deductions, combining with the practical experience of various countries. And the household registration system for household expenses deduction, the introduction of livelihood deduction adjustment mechanism, livelihood deduction to adopt income related quota deduction model, using the official expenses reimbursement system to standardize cost expense deduction, To increase the interest deduction of ordinary housing loans and other special deductions in accordance with China's national conditions, and other reform proposals.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F811.4

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