毕业论文-浅析中小企业会计信息化建设推荐.docVIP

浅析中小企业会计信息化建设 作者姓名： 专业名称：会计与审计 指导老师： 摘要 根据中国的具体国情，构建科学合理、公平公正的社会收入分配体系，既是建立健全社会主义市场经济体制的一项重要内容，也是贯彻落实科学发展观、建设和谐社会的题中应有之义。在收入分配领域，个人所得税作为调节社会财富分配、缩小个人收入差距的“稳定器”，始终受到人们的高度关注。也正因为如此，不断完善个人所得税制成为深化收入分配制度改革的重要组成部分。最近，党中央从构建社会主义和谐社会的需要出发，强调要更加注重社会公平，加大调节收入分配的力度，并提出“调高、扩中、提低”的收入分配改革目标。本文以此为指导，根据所学的经济学关于税收公平和效率的理论，借鉴国外相关的税改经验，在深入剖析我国现阶段税负公平缺失的现状及原因的基础上，就如何进一步完善个人所得税制度提出一些具体思路，即合理设计个人所得税，强化税收征管和优化税收生态环境等，从而促进税收公平和效率问题的解决。 关键词：税收公平 个人所得税 制度 完善 Abstract According to Chinas specific conditions, constructing scientific and reasonable, fair social income distribution system, since establishing and perfecting socialist market economic system, and is also an important content to implement the scientific development concept and the construction of a harmonious society an integrant part of. In income distribution field, the personal income tax as regulating social wealth distribution, narrowing the individual income gap, always stabilizer of attention by people. Also because of this, and constantly improve the personal income tax system become deepen reform of the income distribution system is an important part of. Recently, the party central committee from constructing socialism harmonious society needs, stressed the need to pay more attention to social fair, increase adjusting income distribution of strength, and proposed the raise, extension of low, carry the income distribution reform targets. This paper tries to guide, according to learn about tax economics theory of justice and efficiency, the reference of foreign related ShuiGai experience, explores our country present stage tax justice missing status and reason, on the basis of how to further improve the personal income tax system puts forward some concrete ideas, namely reasonable design of individual income tax, intensify tax collection and management and optimizing tax ecological environment etc, in order to promote the tax justice and efficiency problem solving. Keywords: Tax justice，Personal income，Tax System，