本文選題：個人所得稅 + 課稅模式　； 參考：《天津財經(jīng)大學》2014年碩士論文

【摘要】：個人所得稅稅收制度中一個很重要的問題就是課稅模式的選擇,課稅模式直接或間接的影響著個人所得稅的財政收入職能和調(diào)節(jié)收入分配職能。目前,對個人所得稅課稅模式的劃分就是對個人收入的類型進行歸類或合并,目前有兩種主流的劃分方法,本文沿用其中一種劃分方法,即分類課稅模式、綜合與分類相結(jié)合的課稅模式、綜合課稅模式。各國根據(jù)本國的國情,選擇了符合自身特點和政策需要的課稅模式。隨著經(jīng)濟的快速發(fā)展,我國個人所得稅制度中對經(jīng)濟發(fā)展無益或者阻礙經(jīng)濟發(fā)展的地方越來越多,財稅理論界和社會公眾要求改革的呼聲特別是課稅模式的改革的呼聲一直很高。十二五規(guī)劃給我們以信心：即將在我國實行綜合與分類相結(jié)合的個人所得稅課稅模式。本文通過對個人所得稅不同課稅模式的比較和分析,針鋒相對的指出個人所得稅分類課稅模式所產(chǎn)生的弊病。本文還詳細列舉了典型發(fā)達國家的個人所得稅制度。借鑒國外個人所得稅的成功案例,結(jié)合我國的經(jīng)濟發(fā)展水平和人們的收入水平以及稅收征管水平等具體國情,提出我國實行綜合與分類相結(jié)合的課稅模式的可行性,并提出幾點具體執(zhí)行措施,最后為我國個人所得稅課稅模式改革方案提出自己的見解。本文的結(jié)構(gòu)比較清晰,總共有六個部分,第一部分是緒論。主要寫當今時代,我國個人所得稅課稅模式改革的具體背景和理論及現(xiàn)實意義。同時本文梳理國內(nèi)外專家學者在個人所得稅稅制方面的研究成果,并分別進行了國內(nèi)研究綜述和國外研究綜述。第二部分分別介紹三種課稅模式,并分析其各自的特點,進而分析三種模式分別適用的稅收“土壤”,某一國家的稅收“土壤”是指該國的具體稅收環(huán)境、法制環(huán)境、人文環(huán)境等。第三部分是分析目前我國個人所得稅課稅分類課稅模式存在的問題,進而得出我國不應該繼續(xù)實行個人所得稅分類課稅模式的結(jié)論。第四部分分別介紹典型發(fā)達國家的個人所得稅課稅模式,通過課稅對象、稅率、費用扣除和稅收征管幾大方面的研究分析,在國外比較完善的個人所得稅制中找尋值得我國學習和借鑒的地方,當然不是照搬國外的個人所得稅稅制,借鑒的前提是該種辦法適合在我國推行。第五部分運用比較分析法,分別從稅收公平角度和稅收效率角度分析三種課稅模式,然后根據(jù)我國具體國情,提出我國實行綜合與分類相結(jié)合的課稅模式的結(jié)論。第六部分提出配合我國個人所得稅課稅模式改革的配套措施,包括完善法律體系建設(shè)、設(shè)計合理的稅率和費用扣除標準,以及提高稅收征管效率等。
[Abstract]:One of the most important problems in the tax system of individual income tax is the choice of taxation model, which directly or indirectly influences the function of fiscal revenue and the function of adjusting income distribution of individual income tax. At present, the division of individual income tax model is to classify or merge the types of personal income. There are two main methods of classification, one of which is classified taxation model, which is used in this paper. Comprehensive and classification of the combination of taxation model, comprehensive taxation model. According to their own national conditions, countries choose their own characteristics and policy needs of taxation model. With the rapid development of the economy, there are more and more places in our personal income tax system that are not beneficial to or hinder economic development. The calls for reform, especially the reform of taxation model, have been very high in the financial and taxation theory circle and the public. The 12th Five-Year Plan gives us confidence that a comprehensive and classified personal income tax model will be implemented in China. Through the comparison and analysis of the different tax models of personal income tax, this paper points out the disadvantages of the taxing mode of individual income tax classification. This article also enumerates the individual income tax system of the typical developed country in detail. Referring to the successful cases of foreign individual income tax, combining the economic development level of our country, people's income level and the level of tax collection and management, this paper puts forward the feasibility of implementing the tax model combining comprehensive and classification in our country. Finally, the author puts forward his own opinion for the reform of the tax mode of personal income tax in China. The structure of this paper is clear, there are six parts altogether, the first part is the introduction. This paper mainly describes the background, theory and practical significance of the reform of tax mode of personal income tax in our country. At the same time, this article combs the domestic and foreign experts and scholars in the personal income tax system research results, and carries on the domestic research summary and the foreign research summary separately. The second part introduces the three tax models, and analyzes their respective characteristics, and then analyzes the tax "soil" which applies to the three models respectively. The tax "soil" of a country refers to the specific tax environment and the legal environment of the country. The humanistic environment, etc. The third part is to analyze the existing problems of taxable taxation model of personal income tax in our country, and then draw the conclusion that our country should not continue to carry out the taxable taxation model of individual income tax. The fourth part introduces the tax model of individual income tax in typical developed countries, and analyzes the tax object, tax rate, expense deduction and tax collection and management. It is not to copy the foreign personal income tax system to look for the place that our country should learn and learn from in the foreign relatively perfect personal income tax system, the reference premise is that this kind of method is suitable to be carried out in our country. The fifth part uses the comparative analysis method to analyze the three tax models from the angle of tax fairness and tax efficiency respectively. Then according to the specific situation of our country, the conclusion that our country carries out the tax model which combines the synthesis and the classification is put forward. In the sixth part, the author puts forward some supporting measures to coordinate the reform of tax mode of personal income tax in China, including perfecting the legal system, designing reasonable tax rate and expense deduction standard, and improving the efficiency of tax collection and administration.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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本文編號：1954286