毕业论文——调节个人收入分配的税收政策研究.docVIP

调节个人收入分配的税收政策研究 摘 要 随着经济的不断发展，社会的不断进步，人们对于个人收入的关注程度越来越大。我们可以看到，基尼系数连年的变化，一直大大超过合理的数值范围，个人收入的问题已经不再是个人的经济问题，而是上升为国家的经济和社会问题。所以我们面临着怎样调节的问题，考虑到我国在经济建设和市场经济中的个性问题，运用财税政策来缓解当前的问题是很好的一个选择。而在税收政策中起到调节个人收入的税种主要有个人所得税，消费税，房产税等少量税种，总体来说我国当前的税收政策由于制定方面的某些缺陷性还没有百分百的发挥税收对个人收入调节的作用，所以需要通过不断地完善和科学的设计，使个人所得税和一些财产性的税种更适合现在的国情和现状。本文研究个人收入分配和税收调节之间的关系，希望通过对两者之间的深入了解和分析，能够提出对策解决或者缓解影响社会稳定的个人收入差距不断拉大的问题。 关键字：个人收入分配；税收政策；个人所得税；消费税； Regulation of personal income distribution of tax policy Abstract With the continuous economic development, social progress, peoples concern for the level of personal income is growing. We can see that successive changes in the Gini coefficient, has been much higher than the reasonable range of values??, personal income is no longer a personal problem of the economic problem, but rose to national economic and social problems. So we are faced with how to regulate the issue, taking into account Chinas economic construction and the market economy personality traits, the use of fiscal policy to alleviate the current problem is a good choice. Tax policy has played in the regulation of personal income taxes are personal income tax, consumption tax, property tax a small amount of taxes, in general, because our current tax policy-making some of the shortcomings of the play has not a hundred percent tax on The role of personal income adjustment, so the need to continue to improve and scientific design, the property of individual income taxes and some more suitable for the present situation and the status quo. In this paper, adjust the personal income distribution and the relationship between the tax and hope through the understanding between the two and analysis, to propose measures to solve or alleviate the impact of social stability and personal income growing gap problem. Key words: Personal income distribution; tax policy; tax reform; personal income tax; 目 录 毕业论文原创性声明和毕业论文版权使用授权书…………………………………Ⅰ 摘 要………………………………………………………………………………