本文選題：個人所得稅 + 基尼系數(shù)　； 參考：《天津財經(jīng)大學(xué)》2014年碩士論文

【摘要】：上世紀九十年代以來,我國的經(jīng)濟經(jīng)歷了飛速發(fā)展時期,社會整體水平包括各種公共醫(yī)療、義務(wù)教育、城市基本設(shè)施建設(shè)等各方面均實現(xiàn)了突破性的進展,隨著而來的不僅僅是我國居民收入水平明顯增加,附帶的還有貧富差距懸殊、收入差距過大等問題,這些問題已經(jīng)成為我國構(gòu)建和諧社會進程中的阻礙,個人所得稅作為我國調(diào)節(jié)居民收入差距、促進共同富裕的主要稅種備受關(guān)注,之所以設(shè)立個人所得稅,是用來對居民的可支配性收入進行調(diào)整的,但我國現(xiàn)行的個人所得稅制度在發(fā)揮財政收入功能方面起到一定的作用,但是調(diào)節(jié)收入功能并沒有得到有效發(fā)揮。其歷經(jīng)多次改革和修訂,但調(diào)節(jié)效果依舊差強人意,如何進一步完善個人所得稅并建立相關(guān)稅種的配合體系以達到縮小居民收入差距的議題一直是學(xué)術(shù)界關(guān)注的重點。本文共計五個章節(jié)。第一部分介紹研究的背景與意義,并且在這一部分簡單匯總了來自不同國家的學(xué)者的觀點,在第一部分最后說明了在研究過程中所使用的方法；第二部分首先講述了個人所得稅的功能定位與作用機制,也就是個人所得稅究竟怎樣做到調(diào)節(jié)居民收入的,并且在這一部分分析了決定個人所得稅能否發(fā)揮作用的要素,包括內(nèi)部要素和外部要素；第三個部分首先從城鎮(zhèn)居民整體、不同省份之間和不同地區(qū)之間三個角度研究了我國當(dāng)前居民收入分配現(xiàn)狀并運萬分法計算我國近年的稅前稅后基尼系數(shù)與MT指數(shù)對個人所得稅調(diào)節(jié)居民收入的效應(yīng)進行了實證分析,在實證分析過程中發(fā)現(xiàn)我國個人所得稅并沒有有效發(fā)揮其應(yīng)當(dāng)發(fā)揮的作用,針對這一問題,文章進行了詳細的原因分析。第四部分比較分析國外先進經(jīng)驗,重點從稅制模式、稅率設(shè)計以及費用扣除三當(dāng)面進行了比較和分析,并且與我國的具體國情相結(jié)合,考慮了是否有我國可以借鑒的部分。第五個部分將重點放在我國的個人所得稅制度如何取得進一步完善的問題上,認為可以從完善稅制要素設(shè)計,實施分類和綜合相結(jié)合的所得稅制度,加強對高收入人群的征管力度等方面加強改革力度。
[Abstract]:Since the 1990s, China's economy has experienced a period of rapid development. The overall social level, including all kinds of public health care, compulsory education, urban infrastructure construction and other aspects, has achieved breakthrough progress.Along with the obvious increase in the income level of our country's residents, the gap between the rich and the poor and the income gap are too large. These problems have become an obstacle in the process of building a harmonious society in our country.Personal income tax, as the main tax category to regulate the income gap and promote common prosperity in our country, has attracted much attention. The reason for the establishment of personal income tax is to adjust the controllable income of the residents.However, the current personal income tax system plays a certain role in exerting the function of fiscal revenue, but the function of regulating income is not effectively brought into play.After many reforms and revisions, the adjustment effect is still unsatisfactory. How to further improve the personal income tax and establish a matching system of related taxes to narrow the income gap has been the focus of academic attention.There are five chapters in this paper.The first part introduces the background and significance of the study, and in this part simply summarizes the views of scholars from different countries, and at the end of the first part describes the methods used in the research process;The second part first describes the function and mechanism of personal income tax, that is, how to regulate the income of residents, and in this part, it analyzes the factors that determine whether personal income tax can play a role.Including internal and external elements; the third part first from the urban residents as a whole,This paper studies the current situation of income distribution of residents in China from three angles of different provinces and regions, and calculates the effect of Gini coefficient and MT index on the adjustment of residents' income by personal income tax in recent years.An empirical analysis should be carried out.In the process of empirical analysis, it is found that our personal income tax has not played the role it should play effectively. In view of this problem, this paper makes a detailed analysis of the reasons.The fourth part compares and analyzes the advanced experience of foreign countries, especially from the tax system mode, tax rate design and expense deduction, and combines with the specific situation of our country, considering whether there is any part that can be used for reference by our country.The fifth part focuses on how to improve the personal income tax system in our country, and thinks that we can improve the design of tax system elements and implement the income tax system which combines classification and integration.Strengthen the collection and management of high-income people and other aspects of strengthening reform.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F124.7

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