【摘要】：改革開放以來，隨著我國經濟的高速發(fā)展，人民生活水平得到了極大改善，但是，，在整個經濟社會中，人民的個人收入之間產生了差距，這種差距也隨著社會的發(fā)展而逐步擴大，這種擴大趨勢體現(xiàn)在各行各業(yè)中。目前，這一現(xiàn)象已經引起的社會各界的高度關注，社會居民個人收入差距較大的問題如果不能得到及時正確的解決,不僅影響經濟社會發(fā)展，還會影響安定、和諧的社會氛圍。縱觀國際、國內，很多經驗都告誡我們，無論哪個國家對待社會居民的收入差距都有一定的承受程度，如果超過了一定的程度，超過了這個國家的承受限度，那么就會威脅到這個國家整個社會的和平和發(fā)展，影響經濟社會的平穩(wěn)運行。因此，運用經濟等手段對其進行調節(jié)，保證社會財富分配相對公平，社會居民個人的收入差距日趨縮小，是當前較為急迫任務。最近幾年，各個國家都在嘗試著運用各種手段對社會居民之間的收入差距加強宏觀調控，可是個人的收入屬于個人的隱私，無論是稅務機關還是其他部門在正常情況下都無權過問其個人財產，所以，國家只能采用相對適合的方式進行，那就是征收個人所得稅，通過這種方式來提高稅收，影響分配。當今社會，稅收是宏觀調控的基礎，而個人所得稅是其重要的組成部分，但是目前，這種方式還不能夠準確地發(fā)揮其全部的作用。主要原因是：目前的個人所得稅征管方式主要是分類制度，對每一項稅目都分別按規(guī)定和稅率進行扣稅。由于個稅的主要構成是工薪收入，所以以代扣代繳的方式較多，這樣就不能夠就個人的全部財產性收入為征稅對象，就不能充分體現(xiàn)社會公平，不能夠體現(xiàn)合理分配稅負，提高高收入者納稅比率。從稅收征管模式現(xiàn)狀的角度出發(fā)，對個人所得稅進行深入分析、調研，對于構架更加合理的個人所得稅征管模式很有幫助，同時，進一步改進、完善個人所得稅征管的具體措施，不僅有利于增加政府的財政收入，同時對于構建公平、和諧的社會做出了突出貢獻。 本文以吉林省個人所得稅征收管理現(xiàn)狀為研究對象，在理論分析基礎上著重對吉林省個人所得稅征管現(xiàn)狀、存在的問題進行了認真分析和研究，剖析了其背后產生這些問題的原因，最后，從稅收征管模式角度出發(fā)，對個人所得稅的改革發(fā)展提出了建議，包括：一是在現(xiàn)行的征管模式下如何完善征管舉措方面提出了意見；二是就如何完善個人所得稅法提出了一些想法和思考。
[Abstract]:Since the reform and opening up, with the rapid economic development of our country, the people's living standard has been greatly improved. However, in the whole economic society, there is a gap between the people's personal income. This gap also with the development of society and gradually expand the trend of expansion in various industries. At present, this phenomenon has aroused the attention of all walks of life. If the problem of the large income gap of social residents can not be solved correctly and timely, it will not only affect the economic and social development, but also affect the stable and harmonious social atmosphere. Throughout the world and at home, many experiences have taught us that no matter which country treats the income gap among social residents has a certain degree of tolerance. If it exceeds a certain degree, it exceeds the limit of this country. It will threaten the peace and development of the whole society and affect the smooth operation of the economy and society. Therefore, it is an urgent task to regulate the social wealth distribution by means of economy and to ensure that the distribution of social wealth is relatively fair, and the income gap among social residents is narrowing day by day. In recent years, various countries have tried to use various means to strengthen the macro-control of the income gap between the social residents, but the personal income is personal privacy. Tax authorities or other departments have no right to interfere with their personal property under normal circumstances, therefore, the country can only adopt the relatively suitable way to carry out, that is, to collect personal income tax, through this way to raise taxes, affect distribution. In today's society, tax is the basis of macro-control, and personal income tax is an important part of it, but at present, this method can not play its full role accurately. The main reason is: the current personal income tax collection and management is mainly classified system, each item of tax items are respectively according to the provisions and rates of deduction. Since the main component of personal tax is wage income, there are more ways to withhold and pay, so that the tax on all property income of an individual cannot be taxed, and social equity cannot be fully reflected, and a reasonable distribution of the tax burden cannot be realized. Increase the tax rate of high income earners. From the point of view of the current situation of tax collection and management mode, the in-depth analysis and investigation of individual income tax will be helpful to the establishment of a more reasonable individual income tax collection and management model, and at the same time, it will be further improved. The specific measures to improve the collection and management of personal income tax not only help to increase the government's financial revenue, but also make outstanding contributions to the construction of a fair and harmonious society. This paper takes the current situation of personal income tax collection and management in Jilin Province as the research object. On the basis of theoretical analysis, this paper focuses on the current situation of personal income tax collection and management in Jilin Province, and makes a serious analysis and research on the existing problems. This paper analyzes the reasons behind these problems, and finally, from the perspective of tax collection and management mode, puts forward some suggestions on the reform and development of personal income tax. Including: first, in the current mode of collection and management how to improve the measures of levy and management put forward suggestions; Second, put forward some ideas and thoughts on how to perfect the personal income tax law.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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