本文選題：個人所得稅 + 收入分配差距��； 參考：《東北師范大學(xué)》2014年碩士論文

【摘要】：自1978年改革開放以來,我國經(jīng)濟取得了飛速發(fā)展,居民生活越來越好,但隨之而來的收入分配差距問題卻越來越嚴(yán)重。國家和社會越來越關(guān)注如何調(diào)整收入分配格局,以保證我國經(jīng)濟社會的穩(wěn)定發(fā)展。因此,縮小收入差距成為政府亟待解決的問題。個人所得稅由于其特殊的稅制設(shè)計,對居民收入直接征稅,在籌集財政資金的同時,完成了調(diào)節(jié)居民收入分配差距這一重要任務(wù)。因此,深入研究個人所得稅是怎樣影響居民收入分配以其影響效果具有重要意義。 本文主要運用理論與實際相結(jié)合的方法,研究了我國個人所得稅制度對居民收入分配調(diào)節(jié)效果,通過運用計算我國個人所得稅總量比例、比較分析稅前稅后基尼系數(shù)和各個收入階層的平均稅率,以及建立計量經(jīng)濟模型等方式詳細研究了我國個人所得稅對居民收入分配差距的調(diào)節(jié)效果。研究發(fā)現(xiàn),由于我國個人所得稅在稅制設(shè)計和實際實施過程中還存在諸多不足之處,致使我國的個人所得稅制度在調(diào)節(jié)居民收入分配方面的作用甚微。為了解決這些問題,本文提出了推進綜合與分類稅制相結(jié)合的稅制模式、優(yōu)化稅率結(jié)構(gòu)、制定合理的費用扣除標(biāo)準(zhǔn)和提高征管水平的具體的政策建議,來完善我國的個人所得稅制度,使其可以在縮小收入分配差距,建立穩(wěn)定和諧的社會主義社會方面起到更大的作用。
[Abstract]:Since the reform and opening up in 1978, China's economy has made rapid development, residents' life is getting better and better, but the problem of income distribution gap is becoming more and more serious. The country and society pay more and more attention to how to adjust the pattern of income distribution in order to ensure the stable development of our country's economy and society. Therefore, narrowing the income gap has become an urgent problem for the government. Individual income tax, because of its special tax system design, directly taxes residents' income, while raising financial funds, it accomplishes the important task of adjusting the income distribution gap of residents. Therefore, it is of great significance to study how personal income tax affects the income distribution of residents. This paper mainly uses the method of combining theory and practice to study the effect of personal income tax system on the income distribution of residents, and calculates the proportion of the total amount of personal income tax in our country. This paper compares and analyzes the Gini coefficient before and after tax and the average tax rate of each income class, and sets up econometric model to study in detail the adjustment effect of personal income tax on the income distribution gap of residents in China. It is found that the personal income tax system of our country has little effect in regulating the income distribution of residents because there are still many deficiencies in the design and implementation of the tax system in our country. In order to solve these problems, this paper puts forward some specific policy suggestions on how to promote the combination of comprehensive and classified tax system, optimize the tax structure, formulate reasonable expense deduction standards and improve the level of collection and management. In order to perfect our personal income tax system, it can play a greater role in narrowing the income distribution gap and building a stable and harmonious socialist society.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F124.7;F812.42

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