个人所得税结构优化的探讨大学论文.docVIP

[摘要]个人所得税是调整征税机关与自然人（居民、非居民人）之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。凡在中国境内有住所，或者无住所而在中国境内居住满一年的个人，从中国境内和境外取得所得的，以及在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得所得的，均为个人所得税的纳税人。2011年9月1日实施，中国内地个税免征额调至3500元。近年来个税的起征点一调再调由最初的800元调至现在的3500元,而个税结构方面则存在着诸多争议。 本论文由个税的概况切入逐步深入到个税结构现状的分析，提出个税结构存在的问题通过对存在问题的分析提出解决问题的几个方案，使个人所得税的结构尽量完善，充分发挥其在社会经济发展中的调节作用，促进社会公平，更好的构建和谐社会，使社会主义经济更好更快发展。具体来说则是解决个税中存在的诸多问题，更好地发挥其组织财政收入、调节经济的功能、调节收入分配的作用。 [关键词]个人所得税；结构优化；最优税收理论；边际税率函数 [Abstract] Personal income tax is a general term of legal norms of social relations in the personal income tax levied for the management process between readjustment of tax authorities and natural persons (residents and non-residents).Where there is a residence in China or without residence and living in China for at least a year of personal, to obtain the proceeds from the inside and outside China, and has no residence in the territory of China without residence or no residence while living in the territory of less than one year personal income, from sources within China are taxpayers of personal income tax. September 1, 2011, the mainland of China tax exemption amount is raised to 3500 Yuan. In recent years, the tax threshold for a tone to stress raised to 3500 Yuan from 800 Yuan in the first, a tax structure there is a lot of controversy. This thesis is an overview of the tax cut is the gradual deepening of the structural analysis of the status of a tax, the existence of a tax structure through the analysis of the problems with several programs to solve the problem, try to improve the structure of personal income tax, and give full play to its regulatory role in socio-economic development, promote social equity, building a harmonious society, the socialist economy is better and faster development. Specifically, it is to solve the many problems that exist in the individual income tax, to better play its organizational financial revenue, and regulating the economy functions, and adjust the income distribution. [Key words] pe