关于我国个人所得税的发展探究-西安培华学院.doc

西安培华学院本科毕业论文（设计） 2B085208吴昊-关于我国个人所得税的发展探究-印玺 PAGE  PAGE 12 关于我国个人所得税的发展探究 摘 要 个人所得税的始终是人类关注的问题之一，在我国的个人所得税的发展迅速，致使我国国民经济也有了飞速的发展，但由于我国个人所得税内在的缺陷使其在实现个人所得税发展和功能方面有所不足，因此当前我国的个人所得税制度有完善的必要性。个人所得税的发展可以划分为4个大的阶段，发展到现在，仍然在征收模式，征收范围等方面存在诸多的问题。本文在明确个人所得税的改革目标后，针对存在的问题从多方面提出个人所得税的完善意见。 关键词：个人所得税；个税的发展；个税的完善 Research on the development of Chinas individual income tax Abstract Personal income tax has always been one of the problems of human concern in the rapid development of Chinas personal income tax, Chinas national economy has been rapid development, but due to the inherent flaws of Chinas personal income tax to achieve the development and function of personal income tax are insufficient, the personal income tax system of the need to perfect. The development of the personal income tax can be divided into four major stages to the present; many problems still exist in the collection mode, the scope of the collection. We proposed perfect views about personal income tax after the clear objectives of the reform of personal income tax, for the problems from different perspectives. Keywords: personal income tax; tax development; the improvement of tax 目 录 TOC \o 1-3 \h \z \u   HYPERLINK \l _Toc331075849 摘 要  PAGEREF _Toc331075849 \h I  HYPERLINK \l _Toc331075850 Abstract  PAGEREF _Toc331075850 \h II  HYPERLINK \l _Toc331075851 引 言  PAGEREF _Toc331075851 \h 1  HYPERLINK \l _Toc331075852 1 个人所得税的发展历程  PAGEREF _Toc331075852 \h 1  HYPERLINK \l _Toc331075853 1.1 1950年的发布纲领性文件  PAGEREF _Toc331075853 \h 1  HYPERLINK \l _Toc331075854 1.2 1980年9月个人所得税法的颁布  PAGEREF _Toc331075854 \h 1  HYPERLINK \l _Toc331075855 1.3 1994－2010年——我国个人所得税法的改革  PAGEREF _Toc331075855 \h 1  HYPERLINK \l _Toc331075856 1.4 2011年个人所得税整改  PAGEREF _Toc331075856 \h 2  HYPERLINK \l _Toc331075857 2 我国个人所得税的问题  PAGEREF _Toc331075857 \h 3  HYPERLINK \l _Toc331075858 2.1 征收模式的缺陷  PAGEREF _Toc331075858 \h 3  HYPERLINK \l