《我国个人所得税征收问题的探讨》-毕业论文.docVIP

PAGE PAGE II 编号： 河南大学 2013届本科毕业论文 我国个人所得税征收问题的探讨 论文作者姓名： 作者学号： 2009352159 所在学院： 工商管理学院 所学专业： 会计学 导师姓名职称： 副教授 论文完成时间： 2013年3月20日 2013 年 3 月 20 日 我国个人所得税征收问题的探讨 [摘要]个人所得税不仅关系着国家，还关系着千万家，对调节经济发展方式和构建和谐社会有着非常重要的作用。能有效调节收入再分配的税种，其费用扣除额可以均衡社会贫富差距，笔者查阅相关书籍和资料文档提出论文构想： 首先，阐述了研究背景与选题意义，引用相关文献叙述，说明了研究方法与框架结构并指出论文的创新与不足； 其次，通过举例，整理文献具体介绍了我国个人所得税税制的历史演变和发展动态，分析原因，该部分以文献研究为主； 再次，结合实际举出实际案例，辩证看待个人所得税具体措施、规划。综合分析我国个人所得税需要改进的地方并说明原因； 然后，通过例证分析，把外国的个人所得税制度与我国的个人所得税制度进行比较，取其精华弃其糟粕； 最后，纵观全文做出结论，提出笔者自己的看法，联系实际，结合民生，回看过去，展望未来。 [关键词]个人所得税；调节收入；民生；历史演变；贫富差距 [Abstract] Personal income tax is not only related to the state, but also the relationship between the 10 million homes, on the regulation of the mode of economic development and plays a very important role in constructing a harmonious society. It also can effectively regulate the redistribution of income tax expense deduction, which can balance the gap between the rich and the poor, the author refer to the relevant books and documents presented the conception of: Firstly, elaborated the research background and significance of the topic, reference literature narration, explains the research method and frame structure and pointed out the innovation and deficiency. Secondly, by way of example, the literature specifically introduces the historical evolution and development, Chinas personal income tax system and analyze the causes, mainly in the part of literature study. Thirdly, combining with a practical case, dialectical view of personal income tax measures, planning. Comprehensive analysis of personal income tax in our country needs to improve the place and explain the reasons. Then, through the analysis of examples, compares the foreign system of individual income tax and individual income tax system in China, take the essence and discard the dross. Finally, this thesis makes a conclusion, the author puts forward his own views, connectio