本文選題：公平視角 + 個人所得稅�。� 參考：《上海師范大學》2014年碩士論文

【摘要】：中國現(xiàn)行的個人所得稅由于是實行分類所得稅制，，目前僅能調節(jié)收入來源比較容易控制的“顯性”高收入者（如高工薪收入者），使得現(xiàn)行個人所得稅淪為“工薪稅”。對于中國個人所得稅的研究，目前國內學者大多側重在具體稅制要素方面；也有部分學者認為應當盡快將現(xiàn)行的分類所得稅制轉換為綜合所得稅制或者綜合與分類相結合的課稅模式，但對稅制模式轉換背景下具體稅制要素設計以及相關征管配套制度的研究尚不多見。本文從公平收入分配的視角來考察中國現(xiàn)行的個人所得稅。全文共分為5章：緒論提出問題，結語進行論點總結，中間各章節(jié)分別闡述各項重要問題。 第一章緒論。介紹論文選題背景及意義，確定研究對象，說明國內外研究現(xiàn)狀，簡述課題研究方法等。提出中國個人所得稅制改革是要將每一個具體稅制要素放在稅制模式轉換背景下進行考慮。 第二章稅收公平理論。首先考察人類社會對公平問題的研究，在此基礎上結合現(xiàn)代經濟社會的發(fā)展現(xiàn)實，給現(xiàn)代意義上的公平下一定義，并從理論層面與現(xiàn)實層面兩個維度進行更深層次地剖析。然后，通過梳理西方經濟學家有關稅收公平原則的描述，對稅收公平原則進行界定，并指出衡量納稅能力的三個標準：所得、財產和消費支出，其中所得是最主要的。而量能課稅原則又是稅收公平的重要原則之一。 第三章公平視角下中國個人所得稅問題分析。首先指出分類課稅模式的制度設計不利于調節(jié)收入公平分配；通過舉例并一一繪制表格來說明現(xiàn)行個人所得稅制存在橫向和縱向雙向公平缺失。然后，又進一步指出不能有效界定和監(jiān)控納稅人的所有收入，難以體現(xiàn)普遍征稅的原則；分別從應稅所得項目的確定和征免收入劃分兩個方面進行論證。其次，“一刀切”式的費用扣除制度，難以體現(xiàn)負擔能力原則；分別從家庭負擔、通脹因素、部分應稅項目費用扣除標準偏低等方面加以說明。再次，稅率結構設計不合理，導致部分應稅所得項目之間的稅負嚴重不公。最后，稅收征管不力，導致個人所得稅公平缺失加重。主要表現(xiàn)在：一、相關征管制度落實不到位；二、部門協(xié)稅職能不清，責任不明；三、信用體系不健全，現(xiàn)金交易相當普遍；四、對偷逃個人所得稅行為處罰不力。 第四章中國個人所得稅改革。首先，稅收公平原則與個人所得稅改革。指出稅收公平原則是稅制設計和實施的首要原則。然后，闡明中國個人所得稅制改革的目標與原則：實行綜合與分類課稅模式；實行差別化的個人寬免制度；寬稅基、低稅負、適度超額累進稅率；源泉扣繳與自行綜合申報相結合。同時，為綜合與分類稅制模式提供一個切實可行的設計方案。最后，在綜合與分類稅制模式下，對具體稅制要素（包括納稅人、征稅范圍、扣除項目與標準、稅率）進行一一設計；特別是對綜合與分類征收部分的劃分、附加扣除項目的設立、現(xiàn)行稅率與模擬稅率之間的比較，比較有新意。 第五章綜合與分類課稅模式配套制度和措施。相關征管制度和配套措施具體包括：一、全面落實現(xiàn)行各項征管制度；二、建立全國統(tǒng)一的個人所得稅征管信息平臺；三、建立有效的財產與收入監(jiān)控制度；四、建立個人所得稅交叉稽核制度。 結語部分，總結概括本文研究的相關成果。
[Abstract]:The current personal income tax in China is due to the implementation of the taxable income tax system. At present, the current individual income tax is reduced to "pay tax", which can only regulate the "dominant" high income people (such as high paid income), which is easily controlled by the source of income. Some scholars believe that the current taxable tax system should be converted into a comprehensive income tax system or a combination of comprehensive and classified models of taxation as soon as possible. However, there are few studies on the specific design of the tax system and the related collection and management system under the background of the transformation of the tax system mode. This article is divided into 5 chapters: the introduction puts forward questions, concluding remarks summarize the issues, and the middle chapters explain the important issues respectively.
The first chapter introduces the background and significance of the topic, the object of the study, the status of the research at home and abroad, and the research methods of the subject. It is proposed that the reform of individual income tax system in China should be taken into consideration under the background of the conversion of tax pattern.
The second chapter is the theory of tax fairness. First, the research on the fairness of human society, on this basis, combined with the development of modern economic society, gives the next definition of justice in the modern sense, and makes a deeper analysis from the theoretical level and the two dimensions of the realistic level. The description of the plain, defines the principle of tax fairness, and points out the three criteria for measuring tax capacity: income, property and consumption, among which income is the most important, and the principle of taxation is one of the important principles of tax fairness.
The third chapter analyses the problem of individual income tax in China from the perspective of fairness. First, it is pointed out that the system design of the taxable tax model is not conducive to the fair distribution of income; it shows that the current personal income tax system has both horizontal and vertical bi-directional imperfection by example and one by one. Then, it is further pointed out that it can not be effectively defined and monitored. All the income of the taxpayers is difficult to reflect the principle of general taxation; it is demonstrated separately from two aspects: the determination of the taxable income items and the division of the exemptions income. Secondly, the "one size fits all" fee deduction system is difficult to reflect the principle of the burden ability; from the family burden, the inflation factor, the partial taxable project expense deducts the standard deviation respectively. Thirdly, the tax rate structure design is not reasonable, and the tax burden between some taxable income items is seriously unfair. Finally, the tax collection and management is poor, leading to the aggravation of the loss of personal income tax. The main manifestations are: first, the related management system is not in place; two, the function of the Department is unclear, the responsibility is unknown; three, credit body. Not perfect, cash transactions are quite common; four, penalties for escaping from personal income tax are inadequate.
The fourth chapter of the reform of individual income tax in China. First, the principle of tax fairness and the reform of individual income tax. It is pointed out that the principle of tax fairness is the primary principle of the design and implementation of the tax system. Then, the objectives and principles of the reform of the individual income tax system in China are clarified: the implementation of the comprehensive and classified model of Taxation, the implementation of the differential individual exemption system, and the wide tax base. At the same time, it provides a practical design scheme for the comprehensive and classified tax system. Finally, under the comprehensive and classified tax system, the specific tax elements (including taxpayers, tax scope, deduction items and standards, tax rates) are designed one by one. In particular, the comparison between the current tax rate and the simulated tax rate is quite new, especially for the division of comprehensive and classified collection parts and the establishment of additional deduction items.
The fifth chapter of the comprehensive and classified tax model supporting system and measures. The related collection and management system and supporting measures include: first, the overall implementation of the current management system; two, the establishment of a unified national personal income tax collection and management information platform; three, the establishment of effective property and income supervision degree; four, the establishment of individual income tax cross audit system Degree.
The conclusion part summarizes and summarizes the relevant results of this study.
【學位授予單位】：上海師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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