个税税收法律关系的研究论文毕业设计.doc

摘要 对个人所得税税收法律关系的研究有利于加快我国整体税制的改革，为个人所得税的改革提供更好的法律保障。 文章第一章首先阐述了个人所得税税收法律关系的研究背景、目的、意义以及国内外的研究现状。通过对此描述,能够了解研究个税税收法律关系的必要性和重要性。 文章第二章是对税收法律关系的一般分析,阐述税收法律关系构成总体状况,税收法律关系主体及法律地位分析,税收法律关系客体及外延界限的界定,以及税收法律关系内容的权衡.让我们对税收法律关系有进一步的了解. 文章第三章是以归纳演绎等方式对我国个人所得税税收法律关系存在的现状存在的问题以及缘由探究, 问题包括：法律关系主体关系非平衡性突出，税收法律关系客体外延的法律界限模糊，税收法律关系主体权利义务的双向流动性有待畅通。 文章第四章是根据所我国个人所得税税收法律关系存在的问题，提出完善的对策建议，包括：个人所得税税收法律关系的合宪性设计；以平等原则构建个人所得税税收法律关系的均衡关系；以契约原则界定法律关系主体的权利义务；兼顾“公平和效率”原则界定税收法律关系客体法定界限。 本文对个税税收法律关系的研究，其创新点主要为选择的研究视角较为新颖，从我国个人所得税税收法律关系出发，结合个人所得税特点，大胆提出了关于我国个人所得税税收法律关系存在的一些问题及对策。当然，由于本人的知识水平有限，对于其中的问题分析不是太为全面和透彻。这是我今后的学习和研究中应当进一步努力的方向。 关键词：法律关系；原则；对策建议  ABSTRACT The study of personal income tax, the tax legal relation is conducive to speed up the overall tax system reform in our country, to provide better legal protection for personal income tax reform. The article first chapter first elaborates the research background of personal income tax, the tax legal relationship, purpose, significance, the status quo of research both at home and abroad. Through this description, can understand the necessity and importance of the tax revenue legal relationship. Article third chapter is based on inductive deductive methods such as to our country personal income tax, the tax legal relationship existing problems existing in the present situation and why, questions include: legal relationship main body relations the outstanding balance, the law of the tax legal relationship object extension is blurred, the tax legal relationship main body rights and obligations of the bidirectional liquidity needs to be clear. Article in the fourth chapter is based on the problem of personal income tax, the tax legal relationship in our country, puts forward perfect countermeasures, including: the constitutionality of the personal income tax, the tax legal relationship design; With the principle of equality to build equilibrium relationship of personal income tax, the tax legal relation