立法后评估-以个人所得税改革为视角-比较法学专业论文.docxVIP

I I 摘 要 立法后评估-以个人所得税改革为视角 摘 要 个人所得起源于十八世纪末的英国，经过二百多年的发展，其功 能主要包括三方面：筹集财政收入，调节社会公平和维持经济稳定。 为了适应改革开放的需要，我国 1980 年开始征收个人所得税，自 1980 年 9 月 10 日起实施至今，中国《个人所得税法》经历了 1993 年，1999 年，2005 年，2007 年两次以及 2011 年共六次修订。虽然在筹集财政 收入方面发挥了积极的作用，但在“调节收入分配差距，缓解社会分 配不公”方面个人所得税的调节作用则显得不尽如人意。 本文分为五章，第一章介绍我国个人所得税制的主要特点及存在 问题。第二章，选择具有代表性的发达国家、发展中国家以及经济转 轨国家为对象，介绍其在个人所得税税制模式,费用扣除标准方面的制 度安排。第三章以欧盟 09 监管影响评估指引为主体，介绍欧盟监管影 响评估制度，包括理论基础，评估的概念、对象，评估的内容、主要 方法以及评估的主要步骤。第四章，介绍我国立法后评估的工作实践 以及国家层面和地方层面对于立法后评估工作规范化、制度化的探索， 简单归纳地方立法后评估办法的主要特点和存在的问题。第五章，借 鉴欧盟监管影响评估的评估步骤，对以个人为单位征收所得税的制度 安排的社会影响进行评估，着重从住房、赡养老人和子女教育费用三 方面分析以个人为纳税单位对公民家庭负担的影响。最后，简单分析 目前我国实行以家庭为纳税单位存在的主要困难和笔者的结论。 关键词：个人所得税 税制模式 立法后评估 监管影响评估 II II 中国政法大学硕士学位论文 立法后评估-以个人所得税改革为视角 POST-ENACTMENT EVALUATION FROM THE ASPECT OF INDIVIDUAL INCOME TAX REFORM ABSTRACT Individual income tax was first levied in late 18th century in UK, after more than 200 years’ development it is known for three main functions: first, contribute to fiscal revenue; second, adjust social equity; third, sustain stability of economy. To adapt to the requirement of the policy of reform and open, China started to collect individual income tax in 1980, and the Law of People’s Republic of China on Individual Income Tax has been amended for 6 times ever since then. Although acting very positive from the aspect of generation of government revenue, China’s individual income tax has not shown a satisfying effect from the aspect of adjusting social equity. This paper is composed of five chapters：chapter one introduces three main characteristics of China’s personal income tax system and its main problems. Chapter two introduces the tax system mode, deduction amount of individual income tax in several representative countries, including economically advanced nations, developing nations and countries with economy in transaction. Chapter three introduces the Impact Assessment Guidelines 2009 of European Union, focusing on its theoretical basis, the concept, object, content, major methods and