关于我国个人所得税制度的改革研究推荐.docVIP

PAGE 关于我国个人所得税制度的改革研究 【摘要】：改革开放以来伴随着我国经济的快速发展，人民的生活水平得到了极大的改善和提高，但与此同时我国居民收入分配领域存在的矛盾和问题日益突出。收入差距明显扩大。收入差距不合理，对经济和社会发展正产生越来越明显的不利影响，引起社会各界的广泛关注。据权威统计数据表明目前我国居民收入水平的贫富差距已接近甚至超过了国际警戒线这不仅影响了我国投资与消费规模的不断扩大，而且也正在成为我国社会稳定与经济可持续发展的重大隐患。税收是市场经济中各国政府最常用的、最主要的、最规范的宏观调控政策工具，在调节收入分配的过程中起着不可替代的作用。而我国现行的税收制度对个人收入分配差距的调节作用却仅得到了有限的发挥，未能起到其在收入分配格局形成中所应有的作用。本文阐述了个人所得税制度的发展历程，对现行个人所得税制度的现状及存在的诸如税率结构、征税范围、税前扣除等方面的问题进行深入分析的基础上提出改革和完善的建议， 使之真正起到调节个人收入分配、增加财政收入的作用。 【关键词】个人所得税 收入 税率 税制模式 公平 税收征管 改革 Personal income tax system reform research in china 【 abstract 】 : Individual income tax on individuals (natural) won for the taxable income tax levied object a tax, is the social wealth quadratic assignment important means one, is the key problem in tax reform. Because our country started late, personal income tax law system still is not perfected, along with the rapid development of market economy, the tax increases and expanded object plan impose individual income tax system design, the hysteresis and malpractice gradually revealed. How to reform the existing personal income tax system that makes it more scientific and reasonable, accord with international practices, is the inevitable requirement of developing market economy in China, in the current construction of harmonious society is particularly under the background of significance. This paper expounds the basic concept, the personal income tax system development course, function and goal, to the current personal income tax system present situation and the existence of such as tax rate structure, levy limits, issues such as tax deduction in-depth analysis, and put forward the reform and perfect recommendations, and constantly improve the personal income tax system, make real rise to adjust personal income distribution, increase the fiscal revenue effect. 【 keywords 】personal income tax income Tax rate Tax system model fair tax collection and management reform 目录 1.个人所得税概述………………………………………………………………………………1 1.1个人所得税的概念………………………………………