浅析个人所得税制度【大学毕业论文】.docVIP

Yibin University 本科生毕业论文（设计） 题 目 浅析个人所得税制度 系 别 经济与管理学院 　 专 业 财 务 管 理 　 学生姓名 朱洪轩 学 号 081408014 年级 08级 指导教师 何佳 职称 讲师 教务处制表  目录 摘 要 1 Abstract 1 一、个人所得税制度的发展 2 二、个人所得税制度改革的必要性和紧迫性 3 三、中国个人所得税制度存在的缺陷 4 四、改进个人所得税制度的建议 5 结 论 8 参考文献 8 致 谢 9  摘要 伴随着中国经济发展，社会日益进步，个人所得税制度改革的进程从未停止过，从1980年开征个人所得税起，之后个人所得税历了几次调整，但目前仍存在很大缺陷。近30年我国经济突飞猛进，居民收入差距日益扩大，贫富差距日益增加，个人所得税作为调节收入差距的一种工具，其发挥的作用越来越小。当前，个人所得税的纳税主体大部分是依靠固定工资生活的工薪阶层，一部分高收入者依靠隐藏收入或者分解收入，达到少缴税的目的。这样，个人所得税反而成为中低收入者的一种负担。所以，我国个人所得税制度亟需改革，必须改分类征收制度为综合征收制度，必须进一步提高个人所得税起征点，有必要实行弹性的扣除标准（考虑各地经济发展状况），必须加强对高收入者的监管，以及收入来源多样化人群的监管，税务机关应该与其他相关部门实现信息共享，必须加大对偷税漏税行为的惩治力度。 【关键词】：个人所得税制度 缺陷 改进办法 Abstract： with the development of China＇s economy and society increasingly progress，the reform process of personal income tax system has never stopped. collecting the individual income tax from 1980, then through a few times of individual income tax adjustment, but it still has a lot of deficiencies . the recent 30 years，Chinas economic advance by leaps and bounds, the gap of residents＇ income has widen ，and surely the gap between rich and poor has increased, individual income tax as a means of adjusting the income gap , but its functions are smaller and smaller. At present, the taxpayers of the individual income tax are mostly the working class with fixed salary, but parts of the high earners rely on hiding or decomposing income to achieve the purpose of less tax. and, individual income tax would become a burden of low earners. So tax system personal income is in urge need of reform, we must change classified collection system for comprehensive collection system, we must further improve threshold of individual income tax , it is necessary to practice elastic deduction standard （consider the different economic development in different area), to strengthen the superv