个人所得税展望.docxVIP

摘 要 现代税制起源于世纪末，已经历了多年的发展历程。税制结构的变动轨迹表明，一国税制结构在很大程度上取决于该国的经济发展水平，而经济发展水平与相关制度的完善又为税制结构变动提供了基础条件，并且会逐渐成为税制结构变动的推动力量。另外，税制结构的调整和优化也会更好地促进经济社会的发展，提高经济行的公平与效率水平。 本文共分为四个部分： 第一部分引言。主要分析论文的研究背景与研究意义，归纳和总结国内外相关研究文献，简要介绍研究方法、研究思路。 第二部分理论框架，主要是为“营改增”改革的必要性提供实践与理论支撑。在我国税制结构变动的背景下，指出我国以间接税为主体的税制的发展。 第三部分现状分析，主要对我国的营改增的具体现状和问题进行分析。 第四部分对策与建议，旨在为我国下一步“营改增”改革提供决策参考。 关键词：营改增；所得税；改革；影响因素 Abstract Modern tax system originated at the end of the century, has gone through years of development. The change of the tax structure shows that the structure of a tax system depends largely on the level of economic development in the country, and the level of economic development and the improvement of the relevant system provide the basic conditions for the change of tax structure and will gradually become the tax structure The driving force of change. In addition, the adjustment and optimization of the tax structure will also better promote the economic and social development, improve the level of economic efficiency and efficiency. This paper is divided into four parts: The first part of the introduction. This paper mainly analyzes the research background and research significance, summarizes and summarizes the related research literature at home and abroad, briefly introduces the research methods and research ideas. The second part of the theoretical framework, mainly for the camp by the need for reform to provide practical and theoretical support. Under the background of the change of tax structure in our country, it points out the development of tax system with indirect tax as the main body. The third part of the status quo analysis, mainly on Chinas camp to increase the specific status and problems of analysis. The fourth part of the countermeasures and suggestions, aimed at Chinas next step change to provide decision-making reference. Key words: Increase; Practice; Income tax; reform;factor 目录 TOC \o 1-3 \h \z \u 摘 要 1 Abstract 2 目录 3 1 前言 4 1.1 我国实行营改增的研究背景及原因 4 1.1.1