个人所得税制的完善分析论文.docVIP

PAGE PAGE 19 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc261592911 摘 要 PAGEREF _Toc261592911 \h 1 HYPERLINK \l _Toc261592912 关键词 PAGEREF _Toc261592912 \h 1 HYPERLINK \l _Toc261592913 Abstract PAGEREF _Toc261592913 \h 1 HYPERLINK \l _Toc261592914 Key words PAGEREF _Toc261592914 \h 1 HYPERLINK \l _Toc261592915 前 言 PAGEREF _Toc261592915 \h 2 HYPERLINK \l _Toc261592916 一、个人所得税概述 PAGEREF _Toc261592916 \h 2 HYPERLINK \l _Toc261592917 （一）基本概念 PAGEREF _Toc261592917 \h 2 HYPERLINK \l _Toc261592918 （二）个人所得税的发展历程 PAGEREF _Toc261592918 \h 3 HYPERLINK \l _Toc261592919 二、个人所得税存在的问题 PAGEREF _Toc261592919 \h 3 HYPERLINK \l _Toc261592920 （一）课税模式不合理 3 HYPERLINK \l _Toc261592921 （二）个人所得税率形式存在问题 3 HYPERLINK \l _Toc261592922 （三）个人所得税的费用扣除存在缺陷 3 HYPERLINK \l _Toc261592923 （四）税收调节贫富差距的作用在缩小 4 HYPERLINK \l _Toc261592924 三、完善个人所得税法的建议 5 HYPERLINK \l _Toc261592925 （一）建立综合所得税制模式 5 HYPERLINK \l _Toc261592926 （二）调整个人所得税率形式 6 HYPERLINK \l _Toc261592927 （三）完善个人所得税费用扣除 6 HYPERLINK \l _Toc261592928 （四）优化社会政策配套体系的构筑 7 HYPERLINK \l _Toc261592929 结束语 8 HYPERLINK \l _Toc261592930 注 释 8 HYPERLINK \l _Toc261592931 参考文献 9 个人所得税制度的完善研究 摘 要：随着经济的发展和个人收入的提高，个人所得税的纳税人日益增多，个人所得税在我国税制中重要性也增强。但是现行个人所得税制并不完善，存在着分类课税有失公平和效率、税率设计不合理、费用扣除方式不科学等问题。要解决这些问题，就要进行税制改革，重新确定扣除标准，重新设计税率结构，尽早完善我国个人所得税制。 关键词：个人所得税；课税模式；税率结构；费用扣除 The Research on Consumummate of Personal Income Tax System Abstract: With the development of economy, and increase of personal income, personal income taxpayers raise progreaively, the importance of personal income tax system in our country also enhanced. But the current personal income tax system is not perfect, existing unfair taxation and the efficiency of classification, the unreasonable rate design, less scientific way of deduct and other issues. To solve these problems, we should reform the taxation system, to redefine the standard deduction, redesigned rate structure to improve our personal income tax system as soon as possible.  Key words: Personal income ta