毕业论文-以家庭为单位征收所得税的可行性分析.doc

毕业论文（设计） 课题名称 以家庭为单位征收所得税的可行性分 析 专业及班级 会计与统计核算 学号 姓名 指导老师 2010年 5 月6日 以家庭为单位征收所得税的可行性分析 摘 要 税收是国家收入的主要来源，是维持民生的重要手段。个人所得税自运行以来，对我国经济发展起到了重要的作用，但是，在运行中仍存在一些不足：计税方式不够公正、未考虑家庭负担、纵容了纳税人肢解收入避税、费用扣除方式不够科学合理等。以家庭为单位征收所得税，能够公平地体现税收、考虑家庭负担、增强人们的纳税意识。在实施以家庭为单位征收所得税的过程中，我们要实现个人信息全国联网、推行试点城市边走边修、循序渐进改变税制膜式、加强人们的知情度、加强法制建设等措施，让以家庭为单位征收所得税更好地有利于国家和纳税人。 关键词 税收 征缴方式 个人所得税 家庭征税 The feasibility analysis of the income tax as a family unit Abstract Tax is the main source of national income, is one of the important means to maintain the livelihood of the people. Individual income tax since running, played an important role in the development of our countrys economy, however, there are still some deficiency in running: fair enough, did not consider family burden, tax way indulge the taxpayers to dismember income tax, expense deduction method is not scientific and reasonable and so on. As a family unit, the income tax can fairly reflect the tax, consider family, enhance awareness of tax burden. In the implementation of the family unit in the process of income tax, our personal information in order to realize the national network, implement pilot cities walk while repairing, gradual change tax film type, strengthen peoples knowledge, to strengthen the construction of legal system and other measures, make to the family as the unit income tax for countries and people better. Keywords Revenue raising way Personal income tax household tax  目 录 1 引言……………………………………………………………………… 1 2 个人所得税概述 ………………………………………………………1 2.1个人所得税起源 ………………………………………………………1 2.2 个人所得税含义 …………………………………………………1 2.3 个人所得税征收类型………………………………………………… 2 3 按家庭征收所得税的概述 …………………………………………… 2 4目前我国的个人所得税制度运行中存在的不足…………………………2 4.1 以个人为单位的计税方式不够公正………………………………… 2 4.2 以个人为单位的计税方式未考虑家庭负担………………………… 2 4.3 以个人为单位的计税方式纵容了纳税人肢解收入避税…………… 3 4.4费用扣除方式不够科学合理………………………………………… 3 4.5 个税税法所规定的纳税范围不够全面……………………………… 3 5 按家庭征收所得税的提议…………………………………………