九江学院本科毕业论文[设计]撰写要求及模板.docVIP

附 论 文 ?模 板 JI?UJIANG UNI?VERSITY 毕? 业 论 文 ? 题 目 ? 论完善个人所得税?制度 ? 英文题目 T?he Consumm?ation Of T?he Tax ? System O?n The Indi?vidual Inc?ome 院 ? 系 ? 继续教育学院 ? 专 ? 业 ? 法 学 ? ? 姓 名 ? ?某某某 ? 年 ? 级 ? 2***级 ? ? 指导教师 ? 某某某? ? 二零**?年十一月 摘 ?要 税收关系向来是?“官民争财”的特殊领?域，尤其表现在个人所?得税方面。作为国家聚?集财政收入，调控公平?分配的一个税种，其征?收范围涉及工资薪金、?劳务、稿酬、个体户收?入、承包收入、财产转?让等10余种收入，与?百姓的利益息息相关，?而个人所得税在增加财?政收入，调节个人收入?方面起到了一定的作用?。随着我国经济体制改?革的不断推进，市场经?济的建立和完善经济水?平和综合国力的明显提?高，现行个人所得税运?行机制逐步显露出税制?模式不科学，税制设计?不合理，征管制度不严?密等缺陷。作为对策，?国家首先应当考虑各地?经济发展的差异性,并?且适当充分发挥中央与?地方征管的积极性。其?次征税额度既要稳定又?要适时调整。最后是促?进个人所得税法制化，?国家控制个人所得税法?的统一制定权,维护税?法的统一性。 关键词?：个人所得税；缺陷；?完善Abstrac?t The fie?ld of Taxa?tion is th?at of co?mpeting pr?ofit betwe?en the off?icials and? the civil?ians , an?d especial?ly in indi?vidual inc?ome tax. O?perating m?echanism s?till has a?ctive indi?vidual inc?ome tax of? our count?ry waiting? for perfe?ct aspect ?urgently: ?Science , ?tax system? design fo?r instance? , tax sys?tem patter?n insuffic?ient reaso?nableness ?no very mu?ch , colle?ction and ?administra?tion syste?m is not c?loseness e?nough wait?ing for a ?defect. Di?fference t?hinking th?at the cou?ntry ought? to consid?er everywh?ere econom?ic growth ?first as c?ountermeas?ure, artic?le, approp?riate enth?usiasm bri?nging cent?ral author?ity and lo?cal collec?tion and a?dministrat?ion into p?lay suffic?iently. Th?e forehead? spends se?condary ta?x collecti?on now tha?t essentia?l points i?s stable w?ill again ?adjust at ?the right ?moment. Be? to boost ?individual? income ta?x institut?ionalizing? finally, ?the countr?y controls? the Indiv?idual Inco?me Tax Law? unificati?on working? out right?, unitarit?y defendin?g a law of? tax. The ?article su?rrounds th?is three a?spect in p?roper orde?r Key word?s：Individu?al Income ?Tax Defec?t Consumm?ation ? 目 录 引? 言 一、现状评议?…………………………?…………………………?…