我國個人所得稅工資薪金費(fèi)用扣除標(biāo)準(zhǔn)研究
發(fā)布時間：2019-07-05 16:06
【摘要】：現(xiàn)代稅制中,個人所得稅的地位越來越高,費(fèi)用扣除制度作為個人所得稅制度的核心,直接影響稅收公平。工資薪金收入作為個人所得稅的重要來源,其扣除標(biāo)準(zhǔn)的重要性不言而喻,關(guān)系到廣大工薪階層的切身利益。結(jié)合我國經(jīng)濟(jì)發(fā)展?fàn)顩r與居民收入水平來看,現(xiàn)行的工資薪金所得費(fèi)用扣除標(biāo)準(zhǔn)早已不符合實際需求。本文從我國個人所得稅工資薪金費(fèi)用扣除標(biāo)準(zhǔn)研究為切入點(diǎn),采用理論研究與社會調(diào)查研究相結(jié)合的研究方法,即以我國近年來實際情況為基礎(chǔ)進(jìn)行理論測算,結(jié)合社會調(diào)查研究情況提出當(dāng)前我國個人所得稅工資薪金所得合理費(fèi)用扣除標(biāo)準(zhǔn)應(yīng)定為5000元比較合適,并基于此挖掘個人所得稅制度層面上可改進(jìn)的相關(guān)措施。本文主要包括以下六個部分:第一部分,緒論。主要闡述選題背景及研究意義、國內(nèi)外研究綜述、研究方法、研究創(chuàng)新與不足。第二部分,個人所得稅工資薪金所得費(fèi)用扣除的相關(guān)理論分析。闡述個人所得稅工資薪金所得費(fèi)用扣除內(nèi)涵和扣除項目,并基于相關(guān)理論提出個人所得稅費(fèi)用扣除理論范圍。第三部分,我國個人所得稅工資薪金所得費(fèi)用扣除標(biāo)準(zhǔn)的實際演變過程及理論測算分析。分析我國個人所得稅工資薪金所得費(fèi)用扣除標(biāo)準(zhǔn)演變的四個階段并進(jìn)行理論測算,在闡明測算的依據(jù)、數(shù)據(jù)來源、指標(biāo)、測算方法的基礎(chǔ)上,結(jié)合四個階段的現(xiàn)實狀況分析得出,個人所得稅工資薪金所得費(fèi)用合理扣除標(biāo)準(zhǔn)的理論測算結(jié)論。第四部分,個人所得稅工資薪金所得費(fèi)用扣除標(biāo)準(zhǔn)的社會調(diào)查及其分析。在分析問卷目的、受眾選擇的基礎(chǔ)上,以被調(diào)查者生活成本支出為重點(diǎn)對問卷調(diào)研的結(jié)果進(jìn)行分析,主要包括我國城鎮(zhèn)居民實際收支情況、個人所得稅的稅收意識和對現(xiàn)行扣除標(biāo)準(zhǔn)的看法三大部分,進(jìn)而得出個人所得稅工資薪金所得費(fèi)用合理扣除標(biāo)準(zhǔn)的社會調(diào)查結(jié)論。第五部分,工資薪金及相關(guān)個人所得費(fèi)用扣除標(biāo)準(zhǔn)的國際借鑒�？偨Y(jié)了美國、英國、日本、印度、巴西等五個國家個人所得稅費(fèi)用扣除制度的優(yōu)點(diǎn),以其經(jīng)驗作為我國個人所得稅費(fèi)用扣除制度完善的借鑒。第六部分,關(guān)于我國個人所得稅工資薪金所得費(fèi)用扣除標(biāo)準(zhǔn)的建議。在論述調(diào)整我國個人所得稅工資薪金所得費(fèi)用扣除標(biāo)準(zhǔn)意義的基礎(chǔ)上,從完善我國的個人所得稅工資薪金所得費(fèi)用扣除制度出發(fā),提出完善我國個人所得稅費(fèi)用扣除制度、適應(yīng)綜合分類所得稅制模式的具體對策,最后對比第三部分和第四部分的分析結(jié)果,以我國個人所得稅工資薪金所得理論測算和社會調(diào)查為基礎(chǔ)綜合判斷當(dāng)前合理費(fèi)用扣除標(biāo)準(zhǔn),并給出相應(yīng)的政策建議。
[Abstract]:In the modern tax system, the status of individual income tax is getting higher and higher. As the core of personal income tax system, the cost deduction system has a direct impact on tax fairness. As an important source of personal income tax, the importance of its deduction standard is self-evident, which is related to the vital interests of the working class. Combined with the economic development of our country and the income level of residents, the current deduction standard of wages and salaries has long been out of line with the actual demand. From the point of view of the research on the deduction standard of individual income tax salary and salary in our country, this paper adopts the research method of combining theoretical research with social investigation and research, that is, based on the actual situation of our country in recent years, and puts forward that the reasonable cost deduction standard of personal income tax salary in our country should be set at 5000 yuan at present. And based on this mining personal income tax system can be improved on the level of relevant measures. This paper mainly includes the following six parts: the first part, introduction. This paper mainly expounds the background and significance of the selected topic, research review at home and abroad, research methods, research innovation and shortcomings. The second part, the personal income tax salary income deduction related theory analysis. This paper expounds the connotation and deduction items of the deduction of personal income tax salary and salary, and puts forward the theoretical scope of individual income tax deduction based on the relevant theories. The third part, the actual evolution process and theoretical calculation and analysis of the deduction standard of personal income tax salary and salary in our country. This paper analyzes the four stages of the evolution of the deduction standard of individual income tax salary and salary in our country and calculates it theoretically. On the basis of expounding the basis of calculation, data source, index and calculation method, combined with the actual situation of the four stages, it is concluded that the reasonable deduction standard of individual income tax salary and salary is obtained. The fourth part, the social investigation and analysis of the deduction standard of personal income tax salary and salary. On the basis of analyzing the purpose of the questionnaire and the choice of the audience, this paper analyzes the results of the questionnaire investigation with emphasis on the cost of living expenses of the respondents, including the actual income and expenditure of urban residents in our country, the tax consciousness of individual income tax and the view on the current deduction standard, and then draws the conclusion of the social investigation on the reasonable deduction standard of the salary and salary of individual income tax. The fifth part is the international reference of the deduction standard of wages, salaries and related personal income expenses. This paper summarizes the advantages of the individual income tax deduction system in the United States, Britain, Japan, India, Brazil and other five countries, and takes its experience as a reference for the perfection of the personal income tax deduction system in China. The sixth part is about the deduction standard of personal income tax salary and salary in our country. On the basis of discussing the significance of adjusting the deduction standard of personal income tax salary and salary in our country, starting from perfecting the deduction system of individual income tax salary and salary in our country, this paper puts forward some concrete countermeasures for perfecting the deduction system of individual income tax in our country and adapting to the comprehensive classified income tax system. Finally, the analysis results of the third part and the fourth part are compared. Based on the theoretical calculation and social investigation of personal income tax wage and salary in China, the current reasonable cost deduction standard is comprehensively judged, and the corresponding policy suggestions are given.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42
本文編號：2510643
[Abstract]:In the modern tax system, the status of individual income tax is getting higher and higher. As the core of personal income tax system, the cost deduction system has a direct impact on tax fairness. As an important source of personal income tax, the importance of its deduction standard is self-evident, which is related to the vital interests of the working class. Combined with the economic development of our country and the income level of residents, the current deduction standard of wages and salaries has long been out of line with the actual demand. From the point of view of the research on the deduction standard of individual income tax salary and salary in our country, this paper adopts the research method of combining theoretical research with social investigation and research, that is, based on the actual situation of our country in recent years, and puts forward that the reasonable cost deduction standard of personal income tax salary in our country should be set at 5000 yuan at present. And based on this mining personal income tax system can be improved on the level of relevant measures. This paper mainly includes the following six parts: the first part, introduction. This paper mainly expounds the background and significance of the selected topic, research review at home and abroad, research methods, research innovation and shortcomings. The second part, the personal income tax salary income deduction related theory analysis. This paper expounds the connotation and deduction items of the deduction of personal income tax salary and salary, and puts forward the theoretical scope of individual income tax deduction based on the relevant theories. The third part, the actual evolution process and theoretical calculation and analysis of the deduction standard of personal income tax salary and salary in our country. This paper analyzes the four stages of the evolution of the deduction standard of individual income tax salary and salary in our country and calculates it theoretically. On the basis of expounding the basis of calculation, data source, index and calculation method, combined with the actual situation of the four stages, it is concluded that the reasonable deduction standard of individual income tax salary and salary is obtained. The fourth part, the social investigation and analysis of the deduction standard of personal income tax salary and salary. On the basis of analyzing the purpose of the questionnaire and the choice of the audience, this paper analyzes the results of the questionnaire investigation with emphasis on the cost of living expenses of the respondents, including the actual income and expenditure of urban residents in our country, the tax consciousness of individual income tax and the view on the current deduction standard, and then draws the conclusion of the social investigation on the reasonable deduction standard of the salary and salary of individual income tax. The fifth part is the international reference of the deduction standard of wages, salaries and related personal income expenses. This paper summarizes the advantages of the individual income tax deduction system in the United States, Britain, Japan, India, Brazil and other five countries, and takes its experience as a reference for the perfection of the personal income tax deduction system in China. The sixth part is about the deduction standard of personal income tax salary and salary in our country. On the basis of discussing the significance of adjusting the deduction standard of personal income tax salary and salary in our country, starting from perfecting the deduction system of individual income tax salary and salary in our country, this paper puts forward some concrete countermeasures for perfecting the deduction system of individual income tax in our country and adapting to the comprehensive classified income tax system. Finally, the analysis results of the third part and the fourth part are compared. Based on the theoretical calculation and social investigation of personal income tax wage and salary in China, the current reasonable cost deduction standard is comprehensively judged, and the corresponding policy suggestions are given.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42
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