我国个人所得税改革问题研究

我国个人所得税改革问题研究

Research on China's Personal Income Tax

Reform Problem

摘要

个人所得税是对个人纳税人所得额征收的税收。很多国家都将其作为征税税种之一，中国改革开放以后，也开始对个人所得税越来越重视，纳税人越来越多，税制在经济发展中起到的作用就越明显。我国实行多年，主要就是缩减贫富差距。随着经济社会的发展，个人所得税也应该在不断的变化，所以我们要不断的去完善个人所得税的制度，这样才可以更好的为人民服务，缓解基层的负担，也可以更有效的征收税款，增加政府财政收入。

本文第一章分析选题的背景和意义，总结了国外理论界对最优个人所得税的研究成果以及国内学者对我国个人所得税制改革的论述观点;第二章介绍了个人收入所得税的概念、征收类型、税制模式等;第三章综述了国外典型的个人所得税制，其经验给我国带来了启示;第四章介绍了我国个人所得税的沿革、特点和内容，论证了我国个人收入所得税应用的现状和存在的问题，并对其成因影响进行系统地分析;最后提出我国个人所得税制进一步深化改革的思路和对策建议。

关键词:个人所得税;税制改革;思路和对策

Abstract

Personal income tax is tax that levy on the parts that an individual tax payer has earned. Many countries include personal income tax in the tax system as one of them. After the Reform and Opening-up Policy, China has been paying more attention to personal income tax; the more the tax payers there are, the more apparent effect the taxation impose

on the economic development. Our country has executed the personal income tax in order to reduce the gap between the riches and the poor. With the economic and social development, there should be some changes to the personal income tax system, so we should have been improving the system of personal income tax, in order that we can serve the people better and alleviate the burden on the basic level. Furthermore, improvement of personal income tax can also levy taxes more effectively so that government can increase the fiscal revenue.

Chapter 1 of this article, analyzing the background and purposes of the selected topic, summarizes the research outcome of the optimal personal income tax from foreign theory and the discussion standpoint from domestic scholars on the reform of our country’s personal income tax. The second chapter mainly introduces the basic concept, types of levying tax and taxation modes of personal income tax. Chapter 3 summarizes some typical personal income tax systems of the foreign countries and the experience has served as a revelation for our country. The forth chapter, introducing the evolution, characteristics and details of China’s personal income tax system, demonstrates the current situation and the problem that exists in the application of our country’s personal income tax and systematically analyzes the causations and effects. At last, the train of thoughts and Plan about further deepening reforms of China’s personal income tax are proposed.

Key word:Personal Income Tax; Taxation Reform; Train of thought and Plan

目录

摘要 (2)

目录 (4)

第一章绪论 (1)

一、选题的背景与意义 (1)

二、国内外研究综述 (1)

（一）国外研究综述 (1)

（二）国内研究综述 (2)

三、研究的主要内容和方法 (3)

第二章个人所得税概述 (4)

一、个人所得税的产生和发展 (4)

二、个人所得税的概念、特点和作用 (4)

（一）个人所得税的概念 (4)

（二）个人所得税的特征 (5)

（三）个人所得税作用 (5)

三、个人所得税课税模式 (6)

（一）分类所得税制 (6)

（二）综合所得税制 (6)

（三）分类综合税制 (6)

第三章个人所得税制度的国际经验借鉴 (7)

一、国外个人所得税制比较介绍 (7)

（一）课税模式 (7)

（二）征税范围广和计税基础稳定 (7)

（三）实行超额累进的税率制度 (8)

二、国外给我国的启示 (9)

（一）扩大个人所得税税基 (9)

（二）降低最高税率，减少税率档次 (9)

（三）由分类所得税制向综合所得税制转化 (9)

第四章我国个人所得税的现状及存在问题 (10)

一、我国个人所得税的现状 (10)

二、我国个人所得税存在的问题 (10)

（一）个人所得税计税依据不合理 (10)

（二）税率设计复杂,增加征纳成本 (10)

（三）课税范围过窄 (11)

（四）征管水平低、手段落后，使征管效率难以提高 (11)