《毕业论文我国个人所得税现状及制度改革初探》.docVIP

本科毕业设计(论文) 题目：我国个人所得税现状及制度改革初探 教学单位： 会计学院 专 业： 会计学 学 号： 1109061487 姓 名： 朱琳琳 指导教师： 孙熠 2014年5月  摘要 个人所得税是对个人的劳务收入所得和非劳务收入所得而征收的一种税，起初产生于英国，经过多年发展，个人所得税在20世纪被很多国家采纳，且在税收收入中占了重要的比重，已成为各国政府财政的主要收入来源。随着科技的发展，个人所得税的完善在加快我国整体税制改革的同时，不仅充分发挥着其自身应有的调节职能外，还提高了社会公平、缩小了居民的贫富差距、增加了政府的财政收入、促进社会经济快速发展。但是，随着人们取得收入方式的日趋多元化，我国的个人所得税制度逐渐暴露出新的问题和矛盾，税收征管也越来越困难，影响了其本身的调节的作用，已不能满足社会发展的需要，因而需要进一步优化我国的个人所得税制度。我国所得税的改革需要根据我国国情，考虑社会经济发展因素，让个人所得税充分发挥其自身的作用。本文对我国个人所得税的改革进行了初步探讨，对于进一步缩小社会成员的贫富差距，实现社会公平都具有一定的借鉴意义。 本文在对我国个人所得税现状分析的基础上，找出我国现行个人所得税制度存在的问题，探讨其产生的原因，并就我国个人所得税制度的改进，提出了相应的对策和建议。 关键词：个人所得税；改革；所得税制度 Abstract Personal income tax is for the individual labor income and labor income and levied a tax, originally produced in the UK, after years of development, the personal income tax is adopted by many countries in the 20th century, and in the important part of tax revenue, has become the governments to finance the main source of income. With the development of science and technology, the perfection of personal income tax in accelerating Chinas overall reform of the tax system at the same time, the regulation of not only give full play to its due functions, also increased the social equity and narrow the gap between rich and poor residents, increase the governments fiscal income, accelerate the development of social economy. But, as people increasingly diversified way of income, personal income tax system in China gradually exposing new problems and contradictions, tax collection and administration is becoming more and more difficult, influence the effect of the regulation of its own, can not meet the needs of social development, and therefore need to further optimize the personal income tax system of our country. The reform of income tax in China need according to Chinas national conditions, social and economic development factors, personal income tax, give full play to the role of its