个人所得税制度改革问题研究.docVIP

摘要 伴随着时代的进步、世界经济的腾飞、国情的变化，我国的个人所得税制度已经经过了不断发展与完善。现行的个人所得税制采用的是以个人为单位的分类所得税制，采用这一税制在一定程度上使得计税方式更加简洁、透明。但在实际操作过程中，不免也逐步暴露出潜在的问题，例如，个税本该起缩小贫富差距、正向调节收入的作用，却反起“逆向调节”作用；以个人为单位计征个税未考虑家庭因素；分类分项计税有失公平等等。个人所得税作为我国税收收入的一个重要来源，在调节贫富差距中扮演着举足轻重的作用。如何科学、有效、公平地计征个人所得税显得尤为重要。本文就个人所得税制度改革的问题上进行了分析，借鉴国外成功经验，综合本国实际情况，提出了一定的对策和建议。 [关键词With the progress of the time, the worlds economic take-off, the changing national conditions, Chinas personal income tax system has continuously developed and constantly improved. The current personal income tax system adopt by the classified income tax system in the individual units. Using this tax system can make the levy simple and transparent in some extent. However, in the actual operation process, it also gradually revealed potential problems, For example, the income tax should have play a part in narrowing the gap between the rich and the poor; it should have took effect on the positive regulation of the income; the tax system as an individual as the unit doesn’t considered the family factors; scheduled income tax is unfair, etc. Personal income tax as an important source of Chinas tax revenue, plays a pivotal role in the regulation of the gap. How to levy personal income tax scientifically, effectively and equally is particularly important. In this paper, the issue of reform of the personal income tax system will be analyzed, the successful experience from abroad will be learned. According to the actual situation in our country, countermeasures and suggestions will be put forward. Key Words：Personal income tax；The reform of the personal income tax；Revenue adjustment function；The classified and comprehensive income tax system as a family as the unit 绪论 提及与人们生活最为密切相关的税种，那一定是个人所得税。开征个人所得税不仅能缩小贫富差距、均衡社会经济收入，还有促进经济发展的重要作用。但是伴随着社会形势的不断变化、经济的飞速发展和人民生活水平的日益提高，人们获取收入的渠道和方式日趋多样化，这使征收和管理个人所得税增加了难度。此外，在实际操作过程中，我们渐渐发现现行个人所得税制度所暴露出的缺陷。例如出现“逆向调节”的作用，这使我们不禁提出疑问，现行的个人所得税制度是否真的能切实发挥其对收入的正向调节功能。 1 我国个人所得税的发展沿革概述 1.1 个人所得税的发展沿革 伴随着经济社会的不断发展，我国的个人所得税已