基于綜合計征制我國個人所得稅費用扣除研究
發(fā)布時間：2018-08-06 19:46
【摘要】：隨著我國貧富失衡程度不斷加劇,個人所得稅作為政府手中掌握的矯正居民收入差距最直接有效的工具,理應(yīng)在籌集財政資金的同時,有效調(diào)節(jié)居民收入分配、實現(xiàn)稅負(fù)公平。而費用扣除作為個人所得稅制度的首要環(huán)節(jié),直接影響納稅人個人所得稅稅負(fù)輕重,對稅負(fù)公平有著重要影響。然而由于我國的個人所得稅費用扣除是在分項計征制及個人申報為單位的制度框架下,存在稅負(fù)不公、損害效率、未能實現(xiàn)量能負(fù)擔(dān)等問題,致使個稅調(diào)控乏力,費用扣除的變革勢在必行。自十八屆三中全會后,我國幾次提到要逐步建立綜合與分類相結(jié)合的個人所得稅制,2016年全國兩會財政部長樓繼偉答記者問中也談到單純提高工薪所得起征點無法根治我國個稅現(xiàn)存弊端,要以“分類與綜合”為階段性目標(biāo),最終做到“分步到位”、實現(xiàn)“綜合計征”才能從根本上改變稅負(fù)不公的現(xiàn)狀。本文正是基于上述現(xiàn)實背景,選取費用扣除制度作為研究對象。從其功能定位出發(fā),通過列舉不同收入情形下納稅人的稅負(fù)狀況、我國稅收流失率的模擬測算等方法具體分析我國費用扣除稅負(fù)不公、“貧富倒掛”、效率低下等現(xiàn)象的根源在于目前采用的分類計征制的課稅模式和不合理的申報方式、申報期間。在說明我國費用扣除模式的現(xiàn)存弊端的同時,引入他山之石,詳細(xì)介紹了美、英兩國的費用扣除制度。由于美、英兩國的費用扣除制度十分成熟、全面、注重公平性,值得我國學(xué)習(xí)。本文對其費用扣除項目的劃分、不同項目費用扣除額度、調(diào)整標(biāo)準(zhǔn)的設(shè)定和特殊扣除項目所遵循的政策導(dǎo)向和原則等都作出了詳細(xì)論述,最后總結(jié)對比了美、英這兩個發(fā)達(dá)國家在費用扣除制度方面的差異,分析不同政策的可借鑒之處與難以實施的局限性。最后本文立足我國個人所得稅費用扣除現(xiàn)狀,認(rèn)為我國費用扣除應(yīng)考慮到納稅人的實際納稅能力,并據(jù)此提出符合我國國情的個人所得稅費用扣除改革建議:1.在綜合計征制和家庭申報基礎(chǔ)上,實現(xiàn)對費用科學(xué)地分類、分層次扣除是我國費用扣除制度改革的最終目標(biāo),要實現(xiàn)規(guī)范成本費用扣除、健全特殊項目費用扣除、對生計費用的扣除標(biāo)準(zhǔn)應(yīng)遵循憲政原則;2.過渡期間我國可以采用分類與綜合的計征模式,對于列入綜合所得項目的工資薪金、生產(chǎn)經(jīng)營、勞務(wù)報酬等具有經(jīng)常性和較強連續(xù)性的收入制定統(tǒng)一適用的累進(jìn)稅率;對實行分項征收的、具有偶然性的財產(chǎn)性所得按比例稅率征收。同時逐步推行申報方式由收入者申報向家庭申報過渡的改革,并據(jù)此設(shè)計了過渡時期我國個人所得稅費用扣除征納流程。為了分析費用扣除制度改革的效果,本文還從不同收入、不同家庭負(fù)擔(dān)的角度,在假設(shè)分析的基礎(chǔ)上對改革建議的稅負(fù)減免效果、稅收公平性和收入分配的調(diào)節(jié)作用進(jìn)行了測算。3.通過推行非現(xiàn)金結(jié)算、加強個人所得稅信息工程建設(shè)、建立健全社會信用體系等方式完善我國的配套征管措施,推動實現(xiàn)我國個人所得稅費用扣除制度改革的過渡目標(biāo)和最終目標(biāo)。
[Abstract]:With the increasing imbalance between the rich and the poor in our country, the personal income tax is the most direct and effective tool to correct the income gap in the hands of the government. It is supposed to regulate the income distribution of the residents and realize the tax fairness effectively while raising the financial funds, and the cost deduction is the primary link of the income tax system of the person, which directly affects the tax payment. The tax burden of individual income tax has an important influence on the fairness of tax burden. However, because of our country's personal income tax deductions are under the system framework of sub item accounting and individual declaration, there are problems of unfair tax burden, damage efficiency, failure to realize the burden of measurement and so on, resulting in the lack of tax control and the change of cost deduction. Since the third Plenary Session of the 18th CPC Central Committee, it has been mentioned several times in China that the individual income tax system combined with classification should be gradually established. In 2016, Lou Jiwei, the Minister of finance of the two conferences of the two conferences of the two countries in 2016, also talked about the fact that only the starting point of raising wages can not cure the existing drawbacks of the individual tax in our country. In this paper, based on the above realistic background, this paper selects the system of expense deduction as the research object. From its function orientation, it enumerates the tax burden of taxpayers in different income situations, and calculates the loss rate of tax revenue in our country. Methods the reasons for the unfair tax burden of our country, "the poor and the rich upside down", the low efficiency and so on are based on the taxable tax model and unreasonable declaration mode adopted at present. During the declaration period, while explaining the existing disadvantages of the cost deduction mode in our country, it introduces the stones of other mountains and introduces the United States and Britain in detail. Because of the United States, the cost deduction system of the United States is very mature, comprehensive and fair. It is worth learning in our country. This article discusses the division of the cost deductions, the cost deductions of different projects, the setting of the adjustment standards and the policy guidance and principles followed by the special deductions. This paper compares the difference between the two developed countries in the cost deduction system of the United States and Britain, analyzes the limitations of the different policies and the limitations of the implementation of the different policies. Finally, this paper, based on the current situation of the individual income tax deductions in China, considers that the deduction of the cost of our country should take into account the actual tax capacity of the taxpayers, and accordingly put forward in accordance with the national conditions of our country. The personal income tax cost deduction suggestions: 1. on the basis of the comprehensive accounting system and family declaration, the scientific classification of the cost is realized and the subtraction is the ultimate goal of the reform of the cost deduction system in China. It is necessary to realize the standard cost deduction and the deduction of the cost of special projects, and the deduction standard of the livelihood expenses should follow the constitutional principle. During the period of 2. transition, our country can adopt the classification and comprehensive valuation mode, and establish a unified and applicable progressive tax rate for salary, production and operation, labor remuneration and other income, which are included in the income and salary of the comprehensive income project. In order to analyze the effect of the reform of the cost deduction system, this paper also analyzes the effect of the reform of the cost deduction system. This paper also gives the tax on the reform proposals on the basis of the hypothesis analysis. The effect of negative reduction and exemption, tax fairness and the adjustment of income distribution have been carried out to measure.3. through the implementation of non cash settlement, to strengthen the construction of information engineering of individual income tax, to establish a sound social credit system and so on to improve our country's supporting management measures, and to promote the realization of the transition goal and the most of the reform of the tax expense deduction system in our country. Final target.
【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42
本文編號：2168802
[Abstract]:With the increasing imbalance between the rich and the poor in our country, the personal income tax is the most direct and effective tool to correct the income gap in the hands of the government. It is supposed to regulate the income distribution of the residents and realize the tax fairness effectively while raising the financial funds, and the cost deduction is the primary link of the income tax system of the person, which directly affects the tax payment. The tax burden of individual income tax has an important influence on the fairness of tax burden. However, because of our country's personal income tax deductions are under the system framework of sub item accounting and individual declaration, there are problems of unfair tax burden, damage efficiency, failure to realize the burden of measurement and so on, resulting in the lack of tax control and the change of cost deduction. Since the third Plenary Session of the 18th CPC Central Committee, it has been mentioned several times in China that the individual income tax system combined with classification should be gradually established. In 2016, Lou Jiwei, the Minister of finance of the two conferences of the two conferences of the two countries in 2016, also talked about the fact that only the starting point of raising wages can not cure the existing drawbacks of the individual tax in our country. In this paper, based on the above realistic background, this paper selects the system of expense deduction as the research object. From its function orientation, it enumerates the tax burden of taxpayers in different income situations, and calculates the loss rate of tax revenue in our country. Methods the reasons for the unfair tax burden of our country, "the poor and the rich upside down", the low efficiency and so on are based on the taxable tax model and unreasonable declaration mode adopted at present. During the declaration period, while explaining the existing disadvantages of the cost deduction mode in our country, it introduces the stones of other mountains and introduces the United States and Britain in detail. Because of the United States, the cost deduction system of the United States is very mature, comprehensive and fair. It is worth learning in our country. This article discusses the division of the cost deductions, the cost deductions of different projects, the setting of the adjustment standards and the policy guidance and principles followed by the special deductions. This paper compares the difference between the two developed countries in the cost deduction system of the United States and Britain, analyzes the limitations of the different policies and the limitations of the implementation of the different policies. Finally, this paper, based on the current situation of the individual income tax deductions in China, considers that the deduction of the cost of our country should take into account the actual tax capacity of the taxpayers, and accordingly put forward in accordance with the national conditions of our country. The personal income tax cost deduction suggestions: 1. on the basis of the comprehensive accounting system and family declaration, the scientific classification of the cost is realized and the subtraction is the ultimate goal of the reform of the cost deduction system in China. It is necessary to realize the standard cost deduction and the deduction of the cost of special projects, and the deduction standard of the livelihood expenses should follow the constitutional principle. During the period of 2. transition, our country can adopt the classification and comprehensive valuation mode, and establish a unified and applicable progressive tax rate for salary, production and operation, labor remuneration and other income, which are included in the income and salary of the comprehensive income project. In order to analyze the effect of the reform of the cost deduction system, this paper also analyzes the effect of the reform of the cost deduction system. This paper also gives the tax on the reform proposals on the basis of the hypothesis analysis. The effect of negative reduction and exemption, tax fairness and the adjustment of income distribution have been carried out to measure.3. through the implementation of non cash settlement, to strengthen the construction of information engineering of individual income tax, to establish a sound social credit system and so on to improve our country's supporting management measures, and to promote the realization of the transition goal and the most of the reform of the tax expense deduction system in our country. Final target.
【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42
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