论我国个人所得税工资、薪金所得免征额的制度缺陷教程.doc

PAGE  论我国个人所得税工资、薪金所得免征额的制度缺陷 摘 要 个人所得税是目前全世界范围内普遍征收的税种，它主要用于收入分配的调节、贫富差距的缩小。工资、薪金所得免征额的制度变迁是一个备受关注的话题，它的变革至关重要，需要对有关税制同时改革、共同配合才能起到作用，由单一类税制向综合类税制改变，由个人向家庭为主要纳税单位的转变是大势所趋。本文选取了工资、薪金所得豁免额的研究，从税收公平的角度出发，分析了我国现行个人所得税工薪所得免征额的制度存有的缺陷，进而寻求合理的解决方法；科学调节分配收入，促进社会和谐发展，使人们都能在安定稳序的社会环境中共享经济发展的成果。 关键词:个人所得税;工资、薪金所得免征额;制度弊端;解决方法 Abstract Personal income tax is one of the worldwide popular tax categories of taxes, it is mainly used for the adjustment of the income distribution, narrowing the gap between rich and poor. Income from wages and salaries shall be exempted from the forehead of the institutional change is a topic of concern, it is very important for the change, need to the related tax system reform, cooperate together to play a role at the same time, by a single class tax system to the comprehensive tax change, by individual households as the main tax of the unit is the trend of The Times. This article selects the income from wages and salaries exemption amount of research, from the perspective of tax fairness, analyzes the current working of the amount of income exempted from individual income tax system has defects, and to seek a reasonable solution; Science and adjust the distribution of income, promote the harmonious development of society, make people can share the economic stability and sequence of the social environment in the development of the results. Key words: personal income tax; income from wages and salaries, the exemption system defects; solution 目 录 我国个人所得税工薪所得免征额的定义及主要原则……………………1 (一)个人所得税中关于工薪所得免征额的定义…………………………………………1 （二）个人所得税工薪所得免征额的主要原则……………………………………………2 二、我国工薪所得免征额的演变及减免规定……………………………………3 （一）我国工薪所得免征额的演变…………………………………………………………3 （二）关于我国工资、薪金所得减、免税的规定…………………………………………4 三、我国个人所得税工薪所得免征额存在的问题………………………………5 （一）费用扣除标准不合理…………………………………………………………………5 （二）个人纳税申报存在弊端………………………………………………………………6 1、没有实行量能负担的纳税原则 ……………………………………………………6 2、没有对各家庭收入的不同进行差异分析……………………………………………6 （三）扣除项目和扣除标准存在问题………………………………………………………7 （四）免征额固定不变存在弊端……………………………………………………………8 四、改革和完善我国个人