对我国高收入者适用个税政策的一般分析.doc

重庆三峡学院 工商管理专业学年论文 题目 《对我国高收入者适用个税政策的一般分析》 年 级 2010级工商管理 学生姓名 学生学号 指导教师 职称 讲师 成 绩 阅卷老师 完成时间 2012 年 12 月 对我国高收入者适用个税政策的一般分析 重庆三峡学院经济与管理学院工商管理专业2010级 重庆万州 【摘要】 我国的个人所得税政策经历了比较漫长的发展演进过程，在其发展过程中也进行了多次的试行和修改，这一政策在实践中不断完善。在现行复杂多变的经济、政治、社会环境下，对高收入者多征税政策的施行，有利也有弊。本文首先说明了个税（主要是针对高收入者适用个税政策）的发展现状，然后主要从阐述对高收入者征收个人所得税政策的利弊出发，认真仔细地分析了它的优点缺点及相关的原因。最后，针对这一政策的不利影响，提出相应的具有实践性、实践价值的建议、措施和解决方案，同时也为对我国个税政策的完善提供的一点点意见参考。 【关键词】 个税 发展现状 利弊 原因分析 实质性建议 General analysis on high earners under individual income tax policy of our country Cao liangping Business administration profession level 2010，School of Economics and Management，Chongqing Three Gorges University，Wanzhou，Chongqing， 【abstract】 Chinas individual income tax policy has experienced a long development evolution process, during its development process, also has carried on trial and modification many times, the policy constantly improves in practice. In the complex economic, political and social environment, the higher earners tax policy, has its advantages and disadvantages. This paper first illustrates the current position of development of tax(mainly about high earners under individual income tax policy), and then mainly start with the strengths and weaknesses，get the advantages/disadvantages and related reasons. At last, according to the adverse effect of the policy, I just put forward the corresponding practical and meaningful recommendations, measures and solutions, as well as to provide little perfect opinion references for our country tax policy. 【key words】 Tax Advantages and disadvantages Reason analysis Substantive suggestions 目 录 摘要...............................................................Ⅰ Abstract...........................................................Ⅱ 0 前言..........................................................