本文選題：個人所得稅 + 稅收公平��； 參考：《華中師范大學》2014年碩士論文

【摘要】：個人所得稅伴隨著國家經(jīng)濟的發(fā)達程度,其重要性也逐漸凸顯,從發(fā)達國家的稅制結(jié)構(gòu)看來,個人所得稅最后都成為了國家財政收入的重要來源,同時對穩(wěn)定社會經(jīng)濟,調(diào)節(jié)社會貧富差距都有著重要的作用,因此,個人所得稅在國家稅收中的地位不容忽視；另一方面,個人所得稅是直接關(guān)系民生的稅種,與人民的切身利益息息相關(guān),其每一次的調(diào)整都牽動著無數(shù)人的心。本文從我國個人所得稅的基本情況入題,對我國目前的個人所得稅制度和征收歷程作了簡要的闡述,并詳細的分析了我國歷年來對個人所得稅的調(diào)整特征和原則,同時歸納出了我國目前最新的個稅調(diào)整規(guī)定。通過數(shù)據(jù)分析比較,發(fā)現(xiàn)目前我國個稅有組織收入和調(diào)節(jié)收入分配效果不佳、穩(wěn)定經(jīng)濟作用不突出和收入稅負不公平的四大癥結(jié),從公平的角度對稅制、稅率、扣除和征管現(xiàn)狀幾個方面采用大量數(shù)據(jù)進行分析,得出個人所得稅有失公平的結(jié)論。通過從稅制本身和征管體系的具體內(nèi)容方面同幾個國家的比較,分析西方國家個人所得稅的先進經(jīng)驗,得出可借鑒的對策。最后,借助稅收理論對我國調(diào)整個人所得稅的導向進行定位,提出以公平為導向落實人性化的立法程序、建立綜合與分類相結(jié)合的個人所得稅稅制、調(diào)整稅率結(jié)構(gòu)、規(guī)范費用扣除項目、強化稅收征管和建立個稅稅務(wù)代理體系的具體對策。
[Abstract]:With the development of national economy, personal income tax is becoming more and more important. From the perspective of the structure of tax system in developed countries, personal income tax has become an important source of national financial revenue, and at the same time, it is of great importance to the stabilization of social economy. The adjustment of the gap between the rich and the poor plays an important role. Therefore, the status of individual income tax in state taxation cannot be ignored. On the other hand, personal income tax is a tax that has a direct bearing on the people's livelihood and is closely related to the vital interests of the people. Every time its adjustment affects the hearts of countless people. From the basic situation of personal income tax in China, this paper briefly expounds the current personal income tax system and the course of collection, and analyzes in detail the characteristics and principles of adjustment of personal income tax in China over the years. At the same time summed up the latest regulation of adjustment of personal income tax in China. Through the analysis and comparison of data, it is found that at present, the income distribution of personal income tax in our country is not good, the economic stability is not prominent and the income tax burden is not fair, and the tax system and tax rate are analyzed from the perspective of fairness. A large amount of data is used to analyze the current situation of deduction and collection, and the conclusion that personal income tax is unfair is concluded. Through the comparison between the tax system itself and the specific contents of the collection and management system with several countries, this paper analyzes the advanced experience of individual income tax in western countries, and draws the countermeasures that can be used for reference. Finally, with the help of the tax theory, the orientation of adjusting personal income tax in our country is orientated, and a humanized legislative procedure based on fairness is put forward to establish a comprehensive and classified personal income tax system and adjust the structure of tax rate. Standardizing expenses deducting items, strengthening tax collection and management and setting up tax agency system of individual tax.
【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關(guān)期刊論文 前10條

1 唐芳;從公平原則看我國個人所得稅制的缺陷[J];河南財政稅務(wù)高等專科學校學報;2005年05期

2 周全林;;論“三層次”稅收公平觀與中國稅收公平機制重塑[J];當代財經(jīng);2008年12期

3 周全林;;從稅收公平角度看我國個人所得稅制的全面性改革[J];當代財經(jīng);2010年11期

4 白曉革;黃健;;我國個人所得稅制中的公平性問題研究[J];改革與戰(zhàn)略;2009年02期

5 何輝;李玲;張清;;個人所得稅的收入再分配效應(yīng)研究——基于1995-2011年中國城鎮(zhèn)居民調(diào)查數(shù)據(jù)[J];財經(jīng)論叢;2014年02期

6 黃萍;;完善現(xiàn)行個人所得稅制的探討——以稅收公平為視角[J];經(jīng)濟師;2008年11期

7 朱迪珍;;探析中國個人所得稅公平問題[J];經(jīng)濟研究導刊;2009年30期

8 文誠公;;從稅收公平原則談我國個人所得稅的稅制改革[J];湖南科技學院學報;2011年09期

9 段濤;;個人所得稅的居民收入分配差距調(diào)控效應(yīng)分析[J];金融經(jīng)濟;2011年14期

10 李英偉;李松森;;個人所得稅制調(diào)節(jié)居民收入分配問題的思考——基于美國經(jīng)驗的視角[J];湖北經(jīng)濟學院學報;2013年01期

，

本文編號：1832803