个人所得税流失问题的思考.docVIP

题目：关于我国个人所得税流失问题的思考 关于我国个人所得税流失问题的思考 ［夺商要］个人所得税自产生之日起，就因其具有聚集财政收入和调节收入分配的两大基本职 能，而受到世界各国的齊遍重视，并随着社会经济的发展其主体税种的地位逐步显现与加强。 然而个人所得税流失的普遍和严重，却也干扰着W家的经济和社会秩序，影响了经济发展和 社会进步，制约着一个国家税收制度的发展，使得对个人所得税流失的防范成为一个世界性 的难题。作为个人所得税历史较短的我国更为如此，因此，本文在理论和实践相结合的基础 上，综合运用定性分析和定量分析的方法，结合个人所得税理论和税收流失理论，总结了我 国个人所得税税收流失的现状，进而结合我同个人所得税税收流失的现状和特点，分析Y造 成我国个人所得税流火的原因。在以上分析的基础上，进一步探索了影响个人所得税税收流 失的W素。最后，本文有针对性地提!li了治理我国个人所得税税收流失的具体对策。 ［关键词］个人所得税税收流失原因分析治理对策 Personal income said erosion problems of thinking [Abstrasct] Personal income tax since a date, because of its gathering of fiscal revenue and adjusting the two basic functions of income distribution, and valued in the world, and with the development of social economy the main tax status gradually and strengthen. However, the personal income tax loss of the common and serious, but also interfere with the national economy and social order, affects the economic development and social progress, restricts the development of a national tax system, so that to prevent loss of personal income tax has become a worldwide problem. As the personal income tax has a short history in China even more so, therefore, based on the theory and practice of the method of analysis, comprehensive use of qualitative and quantitative, combination of personal income tax theory and tax theory, summed up China’s personal income tax loss situation, and then combined with the current situation and the characteristics of the personal income tax loss of our country, analyzes the causes of the loss of personal income tax in china. On the basis of the above analysis, to further explore the influence factors of personal income tax loss. Finally, this paper puts forward the concrete countermeasures of China’s personal income tax loss. [Key word] Personal income tax Tax loss Countermeasures Analysis of causes 目录 TOC \o 1-5 \h \z 弓IW 5 HYPERLINK \l bookmark3 \o Current Document \h 一、 个人所得税的概述 6 HYPERLINK \l bookmark4 \o Current Document \h （一） 个人所得税的概念 6 HYPERLINK \l bookmark5 \