以家庭為單位征收個(gè)人所得稅的改革研究
發(fā)布時(shí)間：2019-03-17 13:04
【摘要】：個(gè)人所得稅作為我國(guó)的直接稅,起到調(diào)節(jié)收入分配、縮小貧富差距和組織國(guó)家稅收的作用。我國(guó)從1980年開(kāi)征個(gè)人所得稅以來(lái),財(cái)政收入穩(wěn)步增加、社會(huì)經(jīng)濟(jì)逐步穩(wěn)定,不得不承認(rèn)個(gè)人所得稅在組織財(cái)政收入中發(fā)揮著關(guān)鍵性的作用。但是,在調(diào)節(jié)收入分配和縮小貧富差距的功能上,個(gè)人所得稅沒(méi)有起到理想中的調(diào)節(jié)效果。目前,我國(guó)以個(gè)人為單位的分類所得稅制,沒(méi)有考慮到家庭總收入相同但實(shí)際家庭經(jīng)濟(jì)負(fù)擔(dān)有差異,造成經(jīng)濟(jì)負(fù)擔(dān)重的家庭和經(jīng)濟(jì)負(fù)擔(dān)輕的家庭承擔(dān)了相同甚至更重的稅負(fù),這樣就失去了稅收公平的意義�，F(xiàn)行模式下的個(gè)人所得稅制逐漸暴露出隱含的種種問(wèn)題,使其不但沒(méi)有起到調(diào)節(jié)收入分配的作用,反而出現(xiàn)“逆向調(diào)節(jié)”,個(gè)人所得稅收入調(diào)節(jié)作用遭到了質(zhì)疑。個(gè)人所得稅與每個(gè)人都息息相關(guān),對(duì)于個(gè)人所得稅制改革的聲音一直不絕于耳,一直是社會(huì)各界普遍關(guān)注的問(wèn)題。隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展,通貨膨脹嚴(yán)重、物價(jià)上漲厲害,使得每次提到個(gè)人所得稅改革的問(wèn)題,都停留在提高免征額、起征點(diǎn)、調(diào)節(jié)稅率等細(xì)節(jié)層面上,而忽略了對(duì)個(gè)人所得稅整體結(jié)構(gòu)的改革。在2017年的全國(guó)兩會(huì)中,全國(guó)人大代表格力電器董事長(zhǎng)兼總裁的董明珠就建議提高當(dāng)前個(gè)人所得稅的起征點(diǎn),從當(dāng)前的3,500元提高至5,000元。長(zhǎng)期聚焦于提高我國(guó)個(gè)人所得稅的免征額,而每當(dāng)提及家庭課稅制改革時(shí),有觀點(diǎn)認(rèn)為技術(shù)條件不成熟,不具備實(shí)行的要素條件。本文認(rèn)為,我國(guó)不能等到一切條件都成熟之后,再實(shí)行家庭課稅制改革,需要在沒(méi)有條件的情況下也要?jiǎng)?chuàng)造條件。而且,我國(guó)經(jīng)過(guò)了三十多年的改革開(kāi)放,不管是信息技術(shù)還是法制建設(shè)都得到了巨大提高,已經(jīng)逐漸具有家庭課稅制改革的條件。另外,很多西方發(fā)達(dá)國(guó)家也是在各項(xiàng)條件還不完善的情況下,進(jìn)行了個(gè)人所得稅家庭制改革。家庭課稅制和個(gè)人課稅制相較,不但表現(xiàn)了稅收公平原則,而且更明確地反映整個(gè)社會(huì)的納稅主體。以家庭為單位征收個(gè)人所得稅制度確定是我國(guó)個(gè)人所得稅改革的方向,唯有如此才能緩解我國(guó)收入差距過(guò)大的問(wèn)題。本論文共分為五大部分。第一大部分,闡述了論文選題的研究背景及意義,國(guó)內(nèi)外研究現(xiàn)狀,總結(jié)了國(guó)內(nèi)外一些主流觀點(diǎn)。第二大部分,介紹了個(gè)人所得稅制度的基本理論,重點(diǎn)描述了個(gè)人所得稅制模式的分類和個(gè)人為單位與家庭為單位的個(gè)人所得稅制比較,通過(guò)分析家庭課稅制的優(yōu)勢(shì)總結(jié)出以家庭為單位是當(dāng)前我國(guó)個(gè)人所得稅改革的方向。第三大部分,闡述了我國(guó)個(gè)人所得稅制度的發(fā)展歷程及現(xiàn)行模式,并深入分析了我國(guó)現(xiàn)行個(gè)人所得稅模式存在的問(wèn)題,并提出了在我國(guó)建立家庭課稅制的必要性和緊迫性。第四大部分,描述了國(guó)外以家庭為單位的個(gè)人所得稅制度的成功經(jīng)驗(yàn),總結(jié)出對(duì)我國(guó)家庭課稅制的啟示。第五大部分,提出了我國(guó)建立以家庭為單位的個(gè)人所得稅制度的難題及對(duì)策。針對(duì)我國(guó)實(shí)行家庭課稅制面臨的家庭范圍難以界定、費(fèi)用扣除標(biāo)準(zhǔn)難以確定、家庭收入情況難以監(jiān)控等難題,提出了切實(shí)有效的對(duì)策。
[Abstract]:The individual income tax, as the direct tax in our country, has the function of adjusting the income distribution, reducing the gap between the rich and the poor, and organizing the national tax. Since the introduction of the individual income tax in 1980, the fiscal revenue has steadily increased, and the social and economic stability has to be recognized, and the individual income tax has to be recognized to play a key role in the financial revenue of the organization. However, in the function of adjusting the income distribution and reducing the gap between the rich and the poor, the individual income tax does not have the ideal adjustment effect. At present, the income tax system of our country, which is based on the individual, does not take into account the same household income, but the actual family economic burden is different, and the families with heavy economic burden and the families with light economic burden have the same even heavier tax burden, thus losing the meaning of tax fairness. In the current mode, the individual income tax system is gradually exposed to the hidden problems, so that not only does not play the role of adjusting the income distribution, but also the "reverse regulation" and the income adjustment of the individual income tax have been questioned. The individual income tax is closely related to everyone, and the sound of the reform of the individual income tax system has been a common concern for all sectors of the society. With the rapid development of the economy of our country, the inflation is serious and the price increases, so that every time the question of the reform of the individual income tax is mentioned, the reform of the overall structure of the individual income tax is ignored. In 2017, the National People's Congress of the National People's Congress, Chairman of the National People's Congress and the President of the National People's Congress, has proposed to raise the current personal income tax starting point, from the current 3,500 yuan to 5,000 yuan. The long-term focus on the increase of the exemption of individual income tax in our country, and every time the reference to the reform of the family assessment system, there is a view that the technical conditions are not mature and the conditions of the elements to be implemented are not available. In this paper, we can't wait until all the conditions are ripe, and then carry out the reform of the family tax system, and it is necessary to create the conditions in the absence of conditions. Moreover, the reform and opening-up for more than 30 years, whether it is information technology or legal system, has been greatly improved, and it has gradually become the condition of the reform of family tax system. In addition, many western developed countries have carried out the reform of the family system of individual income tax under the condition that the conditions are not perfect. In comparison with the system of household assessment and personal tax, not only the principle of tax fairness is shown, but also the tax subject of the whole society is more clearly reflected. The determination of the individual income tax system in the family as the unit is the direction of the reform of the individual income tax in our country, only so can the problem that the income gap of our country is too big can be alleviated. The thesis is divided into five parts. In the first part, this paper expounds the research background and significance of the thesis, and the present situation of domestic and foreign research, and summarizes some mainstream views at home and abroad. The second part introduces the basic theory of the individual income tax system, mainly describes the classification of the individual income tax system and the individual income tax system of the unit and the family. By analyzing the advantages of family tax system, the author concludes that the family-based unit is the current direction of the reform of the individual income tax in China. The third part expounds the development course and the current mode of the individual income tax system in our country, and analyzes the existing problems in our country's current personal income tax system, and puts forward the necessity and urgency to set up the family tax system in our country. The fourth part, which describes the successful experience of the individual income tax system based on the family, summarizes the enlightenment to our country's family tax system. In the fifth part, the problems and countermeasures of the establishment of a family-based personal income tax system in our country are put forward. In view of the difficult definition of the family scope, the difficulty of the cost deduction, the difficulty of monitoring the household income, and the effective countermeasures are put forward.
【學(xué)位授予單位】：江西財(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
本文編號(hào)：2442326
[Abstract]:The individual income tax, as the direct tax in our country, has the function of adjusting the income distribution, reducing the gap between the rich and the poor, and organizing the national tax. Since the introduction of the individual income tax in 1980, the fiscal revenue has steadily increased, and the social and economic stability has to be recognized, and the individual income tax has to be recognized to play a key role in the financial revenue of the organization. However, in the function of adjusting the income distribution and reducing the gap between the rich and the poor, the individual income tax does not have the ideal adjustment effect. At present, the income tax system of our country, which is based on the individual, does not take into account the same household income, but the actual family economic burden is different, and the families with heavy economic burden and the families with light economic burden have the same even heavier tax burden, thus losing the meaning of tax fairness. In the current mode, the individual income tax system is gradually exposed to the hidden problems, so that not only does not play the role of adjusting the income distribution, but also the "reverse regulation" and the income adjustment of the individual income tax have been questioned. The individual income tax is closely related to everyone, and the sound of the reform of the individual income tax system has been a common concern for all sectors of the society. With the rapid development of the economy of our country, the inflation is serious and the price increases, so that every time the question of the reform of the individual income tax is mentioned, the reform of the overall structure of the individual income tax is ignored. In 2017, the National People's Congress of the National People's Congress, Chairman of the National People's Congress and the President of the National People's Congress, has proposed to raise the current personal income tax starting point, from the current 3,500 yuan to 5,000 yuan. The long-term focus on the increase of the exemption of individual income tax in our country, and every time the reference to the reform of the family assessment system, there is a view that the technical conditions are not mature and the conditions of the elements to be implemented are not available. In this paper, we can't wait until all the conditions are ripe, and then carry out the reform of the family tax system, and it is necessary to create the conditions in the absence of conditions. Moreover, the reform and opening-up for more than 30 years, whether it is information technology or legal system, has been greatly improved, and it has gradually become the condition of the reform of family tax system. In addition, many western developed countries have carried out the reform of the family system of individual income tax under the condition that the conditions are not perfect. In comparison with the system of household assessment and personal tax, not only the principle of tax fairness is shown, but also the tax subject of the whole society is more clearly reflected. The determination of the individual income tax system in the family as the unit is the direction of the reform of the individual income tax in our country, only so can the problem that the income gap of our country is too big can be alleviated. The thesis is divided into five parts. In the first part, this paper expounds the research background and significance of the thesis, and the present situation of domestic and foreign research, and summarizes some mainstream views at home and abroad. The second part introduces the basic theory of the individual income tax system, mainly describes the classification of the individual income tax system and the individual income tax system of the unit and the family. By analyzing the advantages of family tax system, the author concludes that the family-based unit is the current direction of the reform of the individual income tax in China. The third part expounds the development course and the current mode of the individual income tax system in our country, and analyzes the existing problems in our country's current personal income tax system, and puts forward the necessity and urgency to set up the family tax system in our country. The fourth part, which describes the successful experience of the individual income tax system based on the family, summarizes the enlightenment to our country's family tax system. In the fifth part, the problems and countermeasures of the establishment of a family-based personal income tax system in our country are put forward. In view of the difficult definition of the family scope, the difficulty of the cost deduction, the difficulty of monitoring the household income, and the effective countermeasures are put forward.
【學(xué)位授予單位】：江西財(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
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