收入分配與個(gè)人所得稅政策研究
發(fā)布時(shí)間：2019-05-11 19:48
【摘要】：收入分配歷來(lái)是古今中外最受關(guān)注的社會(huì)問(wèn)題，分配的矛盾也是一切社會(huì)矛盾的根源。從歷史角度來(lái)看，收入分配差距的變化是社會(huì)發(fā)展過(guò)程中最顯著的標(biāo)志，也是最容易誘發(fā)社會(huì)不穩(wěn)定乃至社會(huì)動(dòng)蕩的因素。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的發(fā)展和改革開(kāi)放的加深，社會(huì)收入分配不平等程度日益加深，貧富差距進(jìn)一步擴(kuò)大，表現(xiàn)為明顯的城鄉(xiāng)差別、地區(qū)差別、行業(yè)差別。 如何有效遏制收入差距不斷加大，避免嚴(yán)重貧富兩極分化的出現(xiàn)，使得財(cái)富公平分配，保持社會(huì)的穩(wěn)定和諧，成為被全社會(huì)普遍關(guān)注的話題。個(gè)人所得稅作為調(diào)節(jié)收入分配的主要稅收手段，引起人們的重視。 個(gè)人所得稅最早產(chǎn)生于英國(guó)，，歷了200多年的演變，至今已經(jīng)是一個(gè)世界各國(guó)普遍征收的稅種，經(jīng)逐漸成為很多國(guó)家的主要稅源。我國(guó)的個(gè)人所得稅是從1980年開(kāi)始征收的，為我國(guó)財(cái)政及經(jīng)濟(jì)的發(fā)展提供了資金來(lái)源。但由于我國(guó)現(xiàn)行個(gè)人所得稅制度存在諸多不完善和與我國(guó)現(xiàn)階段經(jīng)濟(jì)發(fā)展及收入分配現(xiàn)狀不相適應(yīng)的缺陷，制約了個(gè)稅發(fā)揮其調(diào)節(jié)收入分配作用，沒(méi)有達(dá)到人們的預(yù)期效果。各界學(xué)者對(duì)我國(guó)個(gè)稅進(jìn)行了大量的研究，改革與完善現(xiàn)行個(gè)人所得稅呼聲不斷高漲。 包括美國(guó)在內(nèi)的一些國(guó)家，其個(gè)人所得稅開(kāi)征較早且較完善，在許多方面能夠給我國(guó)個(gè)人所得稅改革提供借鑒。所以本文在研究了其他國(guó)家的先進(jìn)做法的基礎(chǔ)上，結(jié)合我國(guó)的實(shí)際情況，取其精華去其糟粕，進(jìn)行有取舍的借鑒。 本文共分六個(gè)章節(jié)，三大部分。 第一部分為第一章緒論，包括論文的研究背景、研究意義及國(guó)內(nèi)外文獻(xiàn)綜述。第二部分是論文主體，從第二章到第五章。第二章為個(gè)人所得稅調(diào)節(jié)居民收入分配的理論基礎(chǔ)；第三章為我國(guó)居民收入分配的狀況，研究了測(cè)量居民收入分配的指標(biāo)，并利用基尼系數(shù)對(duì)我國(guó)現(xiàn)階段居民收入分配差距進(jìn)行了測(cè)算，后從城鄉(xiāng)、地區(qū)、行業(yè)角度對(duì)比分析我國(guó)居民收入分配現(xiàn)狀；第四章對(duì)個(gè)人所得稅的收入分配調(diào)節(jié)效應(yīng)進(jìn)行了實(shí)證的分析，發(fā)現(xiàn)我國(guó)現(xiàn)行個(gè)人所得稅對(duì)居民收入分配調(diào)節(jié)效應(yīng)弱化，并總結(jié)其原因；第五章對(duì)國(guó)外個(gè)人所得稅促進(jìn)居民收入分配進(jìn)行了國(guó)際借鑒，從納稅人，稅基，費(fèi)用扣除標(biāo)準(zhǔn)，稅率，稅收征管等相關(guān)規(guī)定出發(fā)，對(duì)美國(guó)、日本、德國(guó)、北歐、印度、巴西等幾個(gè)國(guó)家和地區(qū)進(jìn)行研究，提出我國(guó)的可借鑒之處。第三部分為第六章，結(jié)合我國(guó)國(guó)情，提出改革與完善我國(guó)現(xiàn)行個(gè)人所得稅的做法。
[Abstract]:Income distribution has always been the most concerned social problem at home and abroad, and the contradiction of distribution is also the root of all social contradictions. From a historical point of view, the change of income distribution gap is the most significant symbol in the process of social development, and it is also the most likely factor to induce social instability and even social unrest. With the development of market economy and the deepening of reform and opening up in China, the inequality of social income distribution is deepening day by day, and the gap between rich and poor is further widened, which shows obvious differences between urban and rural areas, regional differences and industries. How to effectively curb the widening income gap, avoid the emergence of serious polarization between the rich and the poor, make the fair distribution of wealth and maintain the stability and harmony of society, has become a topic of general concern to the whole society. As the main tax means to adjust the distribution of income, personal income tax has attracted people's attention. Personal income tax originated in the United Kingdom, experienced more than 200 years of evolution, has been a universal tax in the world, has gradually become the main source of tax in many countries. Personal income tax in China has been collected since 1980, which provides a source of funds for the development of finance and economy in China. However, due to the defects of the current personal income tax system in China, which are not suitable for the present economic development and income distribution of our country, it restricts the individual tax to play its role in regulating income distribution and fails to achieve the expected effect of people. Scholars from all walks of life have done a lot of research on individual tax in our country, and the voice of reforming and perfecting the current personal income tax is rising. Some countries, including the United States, have introduced personal income tax earlier and more perfect, which can provide reference for the reform of personal income tax in China in many aspects. Therefore, on the basis of studying the advanced practices of other countries, combining with the actual situation of our country, this paper takes its essence to get rid of its dross, and carries on the reference of choice. This paper is divided into six chapters, three parts. The first part is the introduction of the first chapter, including the research background, research significance and literature review at home and abroad. The second part is the main body of the paper, from the second chapter to the fifth chapter. The second chapter is the theoretical basis of individual income tax to adjust the income distribution of residents. The third chapter is the situation of the income distribution of the residents in our country, studies the index of measuring the income distribution of the residents, and calculates the income distribution gap of the residents in our country at the present stage by using the Gini coefficient, and then from the urban and rural areas, From the point of view of industry, the present situation of income distribution of residents in China is compared and analyzed. The fourth chapter makes an empirical analysis of the income distribution adjustment effect of personal income tax, finds that the current individual income tax in China weakens the adjustment effect of the income distribution of residents, and summarizes its reasons. The fifth chapter has carried on the international reference to the foreign individual income tax to promote the resident income distribution, from the taxpayer, the tax base, the expense deduction standard, the tax rate, the tax collection and management and so on related stipulation, for the United States, Japan, Germany, Northern Europe, India, Several countries and regions, such as Brazil, carry on the research, and put forward the reference that our country can draw lessons from. The third part is the sixth chapter, combined with the national conditions of our country, put forward the reform and improvement of the current personal income tax practices.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F124.7;F812.42
[Abstract]:Income distribution has always been the most concerned social problem at home and abroad, and the contradiction of distribution is also the root of all social contradictions. From a historical point of view, the change of income distribution gap is the most significant symbol in the process of social development, and it is also the most likely factor to induce social instability and even social unrest. With the development of market economy and the deepening of reform and opening up in China, the inequality of social income distribution is deepening day by day, and the gap between rich and poor is further widened, which shows obvious differences between urban and rural areas, regional differences and industries. How to effectively curb the widening income gap, avoid the emergence of serious polarization between the rich and the poor, make the fair distribution of wealth and maintain the stability and harmony of society, has become a topic of general concern to the whole society. As the main tax means to adjust the distribution of income, personal income tax has attracted people's attention. Personal income tax originated in the United Kingdom, experienced more than 200 years of evolution, has been a universal tax in the world, has gradually become the main source of tax in many countries. Personal income tax in China has been collected since 1980, which provides a source of funds for the development of finance and economy in China. However, due to the defects of the current personal income tax system in China, which are not suitable for the present economic development and income distribution of our country, it restricts the individual tax to play its role in regulating income distribution and fails to achieve the expected effect of people. Scholars from all walks of life have done a lot of research on individual tax in our country, and the voice of reforming and perfecting the current personal income tax is rising. Some countries, including the United States, have introduced personal income tax earlier and more perfect, which can provide reference for the reform of personal income tax in China in many aspects. Therefore, on the basis of studying the advanced practices of other countries, combining with the actual situation of our country, this paper takes its essence to get rid of its dross, and carries on the reference of choice. This paper is divided into six chapters, three parts. The first part is the introduction of the first chapter, including the research background, research significance and literature review at home and abroad. The second part is the main body of the paper, from the second chapter to the fifth chapter. The second chapter is the theoretical basis of individual income tax to adjust the income distribution of residents. The third chapter is the situation of the income distribution of the residents in our country, studies the index of measuring the income distribution of the residents, and calculates the income distribution gap of the residents in our country at the present stage by using the Gini coefficient, and then from the urban and rural areas, From the point of view of industry, the present situation of income distribution of residents in China is compared and analyzed. The fourth chapter makes an empirical analysis of the income distribution adjustment effect of personal income tax, finds that the current individual income tax in China weakens the adjustment effect of the income distribution of residents, and summarizes its reasons. The fifth chapter has carried on the international reference to the foreign individual income tax to promote the resident income distribution, from the taxpayer, the tax base, the expense deduction standard, the tax rate, the tax collection and management and so on related stipulation, for the United States, Japan, Germany, Northern Europe, India, Several countries and regions, such as Brazil, carry on the research, and put forward the reference that our country can draw lessons from. The third part is the sixth chapter, combined with the national conditions of our country, put forward the reform and improvement of the current personal income tax practices.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F124.7;F812.42
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相關(guān)期刊論文 前10條
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