个人所得税对私人投资与储蓄影响分析.docVIP

PAGE 毕业论文 个人所得税对私人投资与储蓄的影 响分析 所在学院 专 业 班 级 学 号 姓 名 指导教师 20 年1月15日 摘 要 个人所得税，即征税机关与纳税人在在所得税征纳过程中发生的社会关系的法律规范的总称。我国现行的个人所得税基本上是按照应税所得的性质来确定税率，采取比例税率与累进税率并行的结构，并设计了两套超额累进税率。这种税率模式不仅复杂繁琐，而且在一定程度造成了税负不公，如超额累进税率存在差异，工资薪金所得适用七 级超额累进税率，对个体工商户生产、经营所得和对企事业单位的承包经营、承租经营所得适用五级超额累进税率。这种税率制度在世界各国是不多见的，是与国际上减少税率档次的趋势不相吻合的。另外45％的最高累进税率从国际上看，采用这么高税率的国家非常少。税率越高，逃税的动机越强，在现实中，能够运用这么高税率的实例可以说非常罕见，没有实际意义。过高的累进税率，将会严重限制私人储蓄、投资和努力工作的积极性，妨碍本国经济的发展。 本文将主要运用文献研究法分析现在个人所得税对私人投资与储蓄影响的现状，然后再根据现有条件进行对策提出关于其中的一些自己的建议。 关键词：个人所得税；纳税人；税负；私人储蓄 Abstract Individual income tax, the tax authorities and taxpayers in social relations happened in the process of income tax it away the floorboard of the legal norms. The current personal income tax in China is basically in accordance with the tax taxable income to determine the properties of parallel structure of the proportional tax rate to progressive tax rate, and designed two sets of excess progressive tax rate. This tax mode not only too complicated, and in part caused the unfair tax burden, such as excess progressive tax rate differences, pay salaries for grade nine extra progressive tax rate, to the individual and industrial and commercial door production, operating income and income from contracted or leased operation of enterprises or institutions category five extra progressive tax rate shall apply. The tax system is rare in countries around the world, is with the international trend of reducing tax bracket is not consistent. Another 45% of the maximum progressive rates ranging from the international point of view, using this high rate of countries there is very little. The higher tax rate, tax evasion of the stronger the motivation, in reality, to be able to use such a high rate of instances are very rare, so to speak, no practical significance. Excess progressive tax rate, it will severely limit the enthusiasm of private savings, investment and hard work, hinder the development of its economy. Now this paper wil