【摘要】：個(gè)人所得稅是世界上大多數(shù)國(guó)家的主體稅種之一,承擔(dān)著組織財(cái)政收入、調(diào)節(jié)收入分配、調(diào)節(jié)經(jīng)濟(jì)運(yùn)行的重要作用。個(gè)人所得稅在設(shè)立初期,在我國(guó)經(jīng)濟(jì)還尚不發(fā)達(dá)的情況下,主要承擔(dān)組織財(cái)政收入的作用,隨著我國(guó)經(jīng)濟(jì)的發(fā)展,我國(guó)的收入分配差距越來越大,個(gè)人所得稅作為為數(shù)不多的調(diào)節(jié)收入分配的稅種,被更多地賦予調(diào)節(jié)收入分配的重任,從現(xiàn)階段個(gè)人所得稅的實(shí)施情況來看,雖然起到了一定的調(diào)節(jié)收入分配的作用,但效果并不明顯,其中一個(gè)很重要的原因是個(gè)稅課稅模式。自個(gè)人所得稅開征以來,我國(guó)一直采取的是分類所得的課稅模式,分類所得的課稅模式雖然能夠提高稅收征管的效率,符合我國(guó)當(dāng)前稅收征管水平不高的現(xiàn)狀,但種種跡象表明,分類所得課稅模式由于對(duì)不同項(xiàng)目的所得實(shí)行不同的計(jì)稅方法,已經(jīng)不能夠很好的調(diào)節(jié)收入的分配,而縱觀世界上其他國(guó)家,大部分實(shí)行的是綜合課稅模式以及分類與綜合的課稅模式,并且取得了很好的調(diào)節(jié)收入分配的效果。本文從課稅模式的概念入手,在借鑒美國(guó)和日本的經(jīng)驗(yàn)的基礎(chǔ)上,著重分析個(gè)稅課稅模式選擇對(duì)收入分配公平的影響,并結(jié)合我國(guó)現(xiàn)實(shí)情況,給出了我國(guó)當(dāng)前個(gè)稅課稅模式選擇宜采取分類與綜合課稅模式的建議。 本文一共分為四部分：第一部分為引言,通過該部分的介紹引出下文對(duì)個(gè)稅課稅模式與收入分配公平的討論；第二部分主要介紹個(gè)稅課稅模式的類型、發(fā)展以及收入分配公平的衡量指標(biāo),為下文分析個(gè)稅課稅模式選擇對(duì)收入分配公平的影響做好鋪墊；第三部分著重分析個(gè)稅課稅模式選擇對(duì)收入分配公平的影響,分別以我國(guó)、美國(guó)、日本為代表,分析分類課稅模式、綜合課稅模式以及分類綜合課稅模式對(duì)收入分配公平的影響,并結(jié)合各國(guó)的統(tǒng)計(jì)數(shù)據(jù),從實(shí)證上對(duì)個(gè)稅課稅模式選擇對(duì)收入分配的影響進(jìn)行闡述；第四部分主要結(jié)合當(dāng)前我國(guó)的現(xiàn)狀,給出為促進(jìn)收入分配公平完善我國(guó)個(gè)稅課稅模式的建議并結(jié)合我國(guó)當(dāng)前現(xiàn)狀,給出了完善個(gè)稅課稅模式的其他相關(guān)配套建議。 本文通過采取理論分析與實(shí)證分析相結(jié)合的方法,分別闡述三種課稅模式各自對(duì)收入分配的影響的程度,得出綜合課稅模式是相對(duì)來說最為公平的稅種。但考慮到實(shí)行綜合課稅模式需要一系列的條件,而我國(guó)目前尚未達(dá)到實(shí)行綜合課稅模式所需要的條件,因此,考慮到我國(guó)的現(xiàn)狀,我國(guó)目前宜實(shí)行分類與綜合的課稅模式。個(gè)稅課稅模式的設(shè)置是一個(gè)復(fù)雜的過程,在充分考慮到公平因素以及我國(guó)目前的征管條件下,本文給出了我國(guó)當(dāng)前實(shí)行分類與綜合課稅模式的可行性方案以及為實(shí)行分類與綜合的課稅模式需要的其他相關(guān)配套措施。本文從一個(gè)全新的角度,從個(gè)人所得稅制度中個(gè)稅模式選擇入手分析其對(duì)收入分配的影響,由于本人研究水平和能力的限制,對(duì)理論的掌握不夠全面,且有些部分由于缺乏數(shù)據(jù)的支持而缺少說服力,另外由于個(gè)人所得稅課稅模式的變革是個(gè)很復(fù)雜的工程,因篇幅有限不可能將所有的問題都闡述的很清楚,因此論文在有些方面不夠全面。
[Abstract]:The individual income tax is one of the main taxes of most countries in the world, and has the important role of organizing the financial revenue, adjusting the income distribution and adjusting the economic operation. With the development of our country's economy, the income distribution gap of our country is becoming more and more big, and the individual income tax is the one of the few tax categories to adjust the income distribution. It is not obvious that the effect is not obvious, and one of the most important reasons is the tax assessment mode. Since the beginning of the individual income tax, our country has taken the tax model of the classification, while the tax pattern obtained by the classification can improve the efficiency of the tax collection and management, and it is in accordance with the present situation of the current level of tax collection and management of our country, but there are indications that, The tax model of the classification has not been able to adjust the income distribution well because of the different tax-counting methods for the income of different projects, and the most of the other countries in the world are the comprehensive assessment model and the classification and comprehensive assessment model. and a good effect of adjusting the income distribution is obtained. Based on the experience of the United States and Japan, this paper, based on the experience of the United States and Japan, focuses on the analysis of the effect of the tax assessment model on the distribution of income, and in the light of the reality of our country, In this paper, the suggestions on the classification and comprehensive assessment model should be taken for the choice of the current tax assessment model in our country. This paper is divided into four parts: the first part is the introduction, through the introduction of this part, the following discussion is drawn out on the tax assessment model and the income distribution fairness; the second part mainly introduces the type, the development of the tax assessment mode and the measurement of the income distribution fairness The third part focuses on the analysis of the effect of the tax assessment model on the distribution of income, and analyzes the classification of tax on behalf of our country, the United States and Japan, respectively. The effect of the model, the comprehensive assessment model and the classification of the comprehensive assessment model on the distribution of income is discussed, and the effect of the tax assessment model on the income distribution is explained in the paper. The fourth part is mainly combined with the current China The present situation, the suggestion to improve the distribution of income and perfect the tax-assessment model of our country, and the present situation of our country are given, and some other relevant supporting facilities for perfecting the tax assessment model are given. In this paper, by combining the theoretical analysis and the empirical analysis, the effect of the three assessment models on the income distribution is explained, and the comprehensive assessment model is the most important. In view of the present situation of our country, the classification and synthesis should be carried out in our country, taking into account the present situation of our country. The tax-assessment model is a complex process, taking fully into account the equity factors and the current situation in our country Under the condition of collection and management, this paper gives the feasibility plan of the current classification and comprehensive assessment model in our country, and the other phases necessary for carrying out the classification and the comprehensive assessment model This paper, from a new perspective, analyzes its influence on the distribution of income from the choice of the tax pattern of the individual income tax system, because of the limitation of the level and ability of my research, the mastery of the theory is not comprehensive, and some parts are supported by the lack of data. The lack of persuasion, in addition to the change in the tax model of individual income tax, is a very complex project, because it is not possible to set up all the problems due to the limited length of space, so the paper is in some ways
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F124.7

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