發(fā)布時間：2018-07-10 03:04

  本文選題：個人所得稅改革 + 養(yǎng)老保障體系��； 參考：《南京大學》2017年碩士論文

【摘要】：現(xiàn)階段中國正處于老齡化社會的重要時期,社會轉型,制度雙軌制轉型,與此同時伴隨的現(xiàn)階段問題是合理的工薪階層養(yǎng)老保障機制的有效推進。近年來,我國養(yǎng)老保障政策習慣于重投入,而調節(jié)功能未盡完善。隨著工薪階層收入的提高,市場資源調節(jié)配置作用越發(fā)重要,隨之而來的研究即在于,如何利用稅收調節(jié)制度來對工薪階層養(yǎng)老保障進行支持,提高工薪階層的養(yǎng)老意愿,養(yǎng)老水平;如何正確處理政府與市場的關系,使得政府加大力度支持養(yǎng)老保障,從而統(tǒng)籌協(xié)調解決養(yǎng)老保障領域的問題。筆者通過對其他國家養(yǎng)老體系和我國財稅政策的研究和學習,提出相應的解決方法和支持政策。工薪階層是我國社會組成的重要部分,保護好這一群體的切身利益對構建和諧社會主義社會有著非常重要的意義。社會保障機制的完善是非常重要的,如不能合理的解決,勢必造成馬太效應,繼而激化社會矛盾。社會保障制度,養(yǎng)老制度是符合習近平總書記對協(xié)調推進全面建設小康社會的重要指示的印證,我國進入改革的關鍵時期,養(yǎng)老保障制度的建立,個稅體制的改革是非常重要的改革內容。合理地進行個人所得稅改革,充分改善養(yǎng)老制度,從政府主導,到政府參與,從社會響應到社會主動參與,從個人養(yǎng)老意愿,養(yǎng)老水平的提高,到個人養(yǎng)老方式的多元化等,來統(tǒng)籌,協(xié)調,建立好有序的個稅改革體制,從而促成全社會共同參與,充分化解和預防養(yǎng)老保障問題。第一章導論。討論了論文選題背景和意義,總結國內外相關領域專家的研究成果,并且給予綜述,并簡要介紹了論文研究框架。第二章社會保障理論、個人所得稅理論的研究。為接下來養(yǎng)老保障受個稅改革影響的情況提供了理論支撐。第三章通過對我國現(xiàn)階段個人所得稅體系現(xiàn)狀的研究,從而得出個人所得稅現(xiàn)階段相應的問題。第四章通過對我國現(xiàn)階段個稅對工薪階層養(yǎng)老保障的影響研究,得出相應的問題,闡明了政府的職責和個稅改革對養(yǎng)老保障體系建立的必要性。這也是本文的創(chuàng)新之處。第五章對比他國稅收改革對養(yǎng)老保障體系建立的積極作用,重點分析美國的三大支柱,從而更加全面地研究和學習先進的經驗。第六章他山之石可以攻玉,從美國等國家的成功經驗,學習到相應的解決方案。為個稅改革解決工薪階層養(yǎng)老保障提出建議。
[Abstract]:At present, China is in an important period of aging society, social transformation, system transformation, at the same time accompanied by the current stage of the problem is the effective promotion of a reasonable old-age security mechanism for the working class. In recent years, China's old-age security policy is accustomed to re-investment, but the regulatory function is not perfect. With the increase of working class income, the role of market resource regulation and allocation becomes more and more important. The following research lies in how to use tax regulation system to support the old-age security of working class and to improve the willingness of working class to provide for the aged. How to correctly deal with the relationship between the government and the market makes the government strengthen its support for the old-age security so as to coordinate and solve the problems in the field of old-age security. Through the research and study on the pension system of other countries and the fiscal and taxation policies of our country, the author puts forward the corresponding solutions and supporting policies. The working class is an important part of the social composition of our country. It is of great significance to protect the vital interests of this group to build a harmonious socialist society. The perfection of social security mechanism is very important. If it can not be solved reasonably, it will cause Matthew effect and then intensify social contradiction. The social security system, the pension system, is in line with General Secretary Xi Jinping's important directive to coordinate and promote the building of a well-off society in an all-round way. China has entered a crucial period of reform and the establishment of the old-age security system. The reform of personal income tax system is a very important reform content. To carry out the reform of personal income tax reasonably, to fully improve the pension system, from the government leading, to the government participation, from the social response to the social active participation, from the individual pension willingness, the improvement of the old-age support level, to the diversification of the individual pension methods, etc. To co-ordinate, coordinate, establish a well-ordered reform system of personal income tax, so as to promote the participation of the whole society, fully resolve and prevent the problem of old-age security. Chapter one: introduction. This paper discusses the background and significance of this thesis, summarizes the research results of domestic and foreign experts in related fields, and briefly introduces the research framework of the thesis. The second chapter studies the theory of social security and personal income tax. For the next old-age security by the tax reform of the impact of the situation to provide theoretical support. The third chapter studies the current situation of the personal income tax system in China, and draws the corresponding problems of the personal income tax system at the present stage. The fourth chapter studies the impact of personal income tax on the old-age security of the working class at the present stage of our country, and points out the corresponding problems, and expounds the responsibility of the government and the necessity of the reform of personal tax to the establishment of the old-age security system. This is also the innovation of this paper. Chapter five compares the positive effect of tax reform in other countries on the establishment of old-age security system, focusing on the three pillars of the United States, so as to study and learn advanced experience more comprehensively. Chapter 6: from the successful experience of America and other countries, we can learn the corresponding solutions. For the reform of personal tax to solve the old-age security of the working class put forward suggestions.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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