我國個人所得稅綜合稅制改革研究
發(fā)布時間：2019-06-08 15:19
【摘要】：我國的個人所得稅征收真正開始于1980年,得到國家和社會重視則是在1994年分稅制改革之后。盡管開征時間較晚,但是在我國稅收體系中,個人所得稅是極其重要的組成部分,是財政收入的重要來源。同時,它對于國民經(jīng)濟的穩(wěn)定和發(fā)展起著杠桿作用。特別是在調(diào)節(jié)收入分配,縮小貧富差距,構(gòu)建社會和諧等方面,個人所得稅較其他方式更是有著無可比擬的優(yōu)勢。稅收的財政收入、個人收入調(diào)節(jié)分配和經(jīng)濟三大職能在個人所得稅上體現(xiàn)的淋漓盡致。我國的個人所得稅雖然在豐富國家財稅來源、調(diào)節(jié)個人收入等方面起到了積極的作用,但由于稅制建設(shè)滯后、國民納稅意識淡薄及征管乏力等因素,相較于西方發(fā)達國家,其應(yīng)有的功能遠未得到充分發(fā)揮。在這種背景下,剖析我國現(xiàn)行稅收制度的利弊,探討我國稅制改革應(yīng)如何吸納發(fā)達國家稅制改革的成功經(jīng)驗,構(gòu)思如何改革和完善個人所得稅的相關(guān)制度等,都是社會經(jīng)濟發(fā)展轉(zhuǎn)型期稅收工作面對的根本問題,這也是本文對我國個人所得稅政策理論進行研究的動因和意義所在。本文結(jié)合筆者在日常稅收征管工作中積累的經(jīng)驗和遇到的問題,從書籍和網(wǎng)絡(luò)上搜集大量數(shù)據(jù),參考學者和同行文獻,借鑒西方國家先進經(jīng)驗,結(jié)合我國基本國情和稅收征管現(xiàn)狀,提出了我國的個人所得稅稅制改革方案。本文共分為五部分。第一部分為緒論,通過闡述個人所得稅對我國社會經(jīng)濟的影響,系統(tǒng)回顧西方國家在稅制設(shè)計方面的演變軌跡,結(jié)合國內(nèi)有關(guān)專家學者在稅制和征管兩個領(lǐng)域的研究成果,明確了對我國個人所得稅稅制研究的動因,指出進行個人所得稅稅制改革的重要意義。第二部分對個人所得稅稅制類別、我國個人所得稅的稅制選擇和發(fā)展現(xiàn)狀進行了介紹,并通過對我國個人所得稅所存在的現(xiàn)實問題的系統(tǒng)分析,揭示在個人所得稅稅基、納稅申報、稅前費用扣除標準、稅率、稅收優(yōu)惠、稅收征管等六個方面的漏洞與不足。第三部分是個人所得稅的國際借鑒。本文簡單歸納了西方發(fā)達國家中較有代表性的美國和北歐兩種稅制模式,通過比較分析,結(jié)合我國的實際情況,建議采用更為符合我國國情的綜合所得稅稅制模式。第四部分是我國個人所得稅的稅制改革方案。提出采用綜合稅制模式、擴大稅基、實行以家庭為單位指數(shù)化的費用扣除標準、綜合考慮橫縱向差異進行費用扣除、適用統(tǒng)一的累進稅率、全面推行稅收福利等稅制方面的改革建議。第五部分是推動我國個人所得稅稅制改革的保障措施,建議提高稅務(wù)系統(tǒng)內(nèi)外部信息化征監(jiān)管能力,大力加強稅務(wù)隊伍建設(shè),倡導全社會共同參與涉稅監(jiān)督和服務(wù),建立完善納稅社會監(jiān)督服務(wù)體系。
[Abstract]:The collection of personal income tax in China really began in 1980, and it was attached importance to by the state and the society after the reform of the tax distribution system in 1994. Although the collection time is relatively late, in the tax system of our country, individual income tax is an extremely important part and an important source of fiscal revenue. At the same time, it plays a leveraged role in the stability and development of the national economy. Especially in regulating income distribution, narrowing the gap between rich and poor, building social harmony and so on, personal income tax has incomparable advantages over other ways. The three functions of tax revenue, personal income adjustment and distribution and economy are incisively and vividly embodied in personal income tax. Although personal income tax in our country has played a positive role in enriching the sources of national finance and taxation and regulating personal income, due to the lag of tax system construction, weak national tax consciousness and weak collection and management, compared with western developed countries, the personal income tax of our country has played a positive role in enriching the sources of national finance and taxation and regulating personal income. Its due function is far from being brought into full play. Under this background, this paper analyzes the advantages and disadvantages of the current tax system in our country, probes into how the tax system reform in our country should absorb the successful experience of the tax system reform in the developed countries, and conceive how to reform and perfect the related system of the individual income tax, and so on. All of them are the fundamental problems faced by the tax work in the period of social and economic development, which is also the motivation and significance of this paper to study the theory of individual income tax policy in our country. Based on the experience and problems encountered in the daily tax collection and management, this paper collects a large number of data from books and the network, refers to scholars and peer literature, and draws lessons from the advanced experience of western countries. According to the basic national conditions of our country and the present situation of tax collection and management, this paper puts forward the reform scheme of individual income tax system in our country. This paper is divided into five parts. The first part is the introduction, by expounding the influence of individual income tax on the social economy of our country, systematically reviewing the evolution track of tax system design in western countries, combining with the research results of domestic experts and scholars in the two fields of tax system and collection and management. This paper clarifies the motivation of the research on the individual income tax system in China, and points out the significance of carrying out the reform of the individual income tax system. The second part introduces the category of individual income tax system, the choice and development status of personal income tax system in our country, and through the systematic analysis of the practical problems existing in personal income tax in our country, reveals that the tax base of individual income tax is based on personal income tax. Tax returns, pre-tax fee deduction standards, tax rates, tax concessions, tax collection and management of six aspects of loopholes and deficiencies. The third part is the international reference of individual income tax. This paper briefly sums up the representative tax models of the United States and Northern Europe in the western developed countries. Through comparative analysis and combined with the actual situation of our country, it is suggested that the comprehensive income tax system model, which is more in line with the national conditions of our country, be adopted. The fourth part is the tax system reform plan of individual income tax in our country. It is put forward that the comprehensive tax system model should be adopted, the tax base should be expanded, the cost deduction standard of indexed household as unit should be implemented, the cost deduction should be carried out comprehensively considering the horizontal and vertical differences, and a unified progressive tax rate should be applied. We will comprehensively carry out tax reform proposals such as tax and welfare. The fifth part is the safeguard measures to promote the reform of individual income tax system in our country. It is suggested that we should improve the ability of internal and external information collection and supervision of the tax system, vigorously strengthen the construction of the tax team, and advocate the joint participation of the whole society in tax-related supervision and services. Establish and improve the tax social supervision and service system.
【學位授予單位】：哈爾濱工程大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42
本文編號：2495389
[Abstract]:The collection of personal income tax in China really began in 1980, and it was attached importance to by the state and the society after the reform of the tax distribution system in 1994. Although the collection time is relatively late, in the tax system of our country, individual income tax is an extremely important part and an important source of fiscal revenue. At the same time, it plays a leveraged role in the stability and development of the national economy. Especially in regulating income distribution, narrowing the gap between rich and poor, building social harmony and so on, personal income tax has incomparable advantages over other ways. The three functions of tax revenue, personal income adjustment and distribution and economy are incisively and vividly embodied in personal income tax. Although personal income tax in our country has played a positive role in enriching the sources of national finance and taxation and regulating personal income, due to the lag of tax system construction, weak national tax consciousness and weak collection and management, compared with western developed countries, the personal income tax of our country has played a positive role in enriching the sources of national finance and taxation and regulating personal income. Its due function is far from being brought into full play. Under this background, this paper analyzes the advantages and disadvantages of the current tax system in our country, probes into how the tax system reform in our country should absorb the successful experience of the tax system reform in the developed countries, and conceive how to reform and perfect the related system of the individual income tax, and so on. All of them are the fundamental problems faced by the tax work in the period of social and economic development, which is also the motivation and significance of this paper to study the theory of individual income tax policy in our country. Based on the experience and problems encountered in the daily tax collection and management, this paper collects a large number of data from books and the network, refers to scholars and peer literature, and draws lessons from the advanced experience of western countries. According to the basic national conditions of our country and the present situation of tax collection and management, this paper puts forward the reform scheme of individual income tax system in our country. This paper is divided into five parts. The first part is the introduction, by expounding the influence of individual income tax on the social economy of our country, systematically reviewing the evolution track of tax system design in western countries, combining with the research results of domestic experts and scholars in the two fields of tax system and collection and management. This paper clarifies the motivation of the research on the individual income tax system in China, and points out the significance of carrying out the reform of the individual income tax system. The second part introduces the category of individual income tax system, the choice and development status of personal income tax system in our country, and through the systematic analysis of the practical problems existing in personal income tax in our country, reveals that the tax base of individual income tax is based on personal income tax. Tax returns, pre-tax fee deduction standards, tax rates, tax concessions, tax collection and management of six aspects of loopholes and deficiencies. The third part is the international reference of individual income tax. This paper briefly sums up the representative tax models of the United States and Northern Europe in the western developed countries. Through comparative analysis and combined with the actual situation of our country, it is suggested that the comprehensive income tax system model, which is more in line with the national conditions of our country, be adopted. The fourth part is the tax system reform plan of individual income tax in our country. It is put forward that the comprehensive tax system model should be adopted, the tax base should be expanded, the cost deduction standard of indexed household as unit should be implemented, the cost deduction should be carried out comprehensively considering the horizontal and vertical differences, and a unified progressive tax rate should be applied. We will comprehensively carry out tax reform proposals such as tax and welfare. The fifth part is the safeguard measures to promote the reform of individual income tax system in our country. It is suggested that we should improve the ability of internal and external information collection and supervision of the tax system, vigorously strengthen the construction of the tax team, and advocate the joint participation of the whole society in tax-related supervision and services. Establish and improve the tax social supervision and service system.
【學位授予單位】：哈爾濱工程大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42
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