人所得税改革研究—以m市个税反避税案件为例.docVIP

人所得税改革研究—以m市个税反避税案件为例 摘要：改革开放以来我国经济开始实现跨越式发展，到目前为止我国用40年的时间走完了西方发达国家200多年的路程。中国已经成为全球第二大经济体，在全球经济一体化的浪潮中发挥着不可替代的重要作用。在2008年全球金融危机到来之后很多国家纷纷出台相应措施应对，其中削减税收是一项重要举措，面对金融危机对我国经济的冲击，且当前的中国也正处于深度改革阶段，原有的个人所得是征收条例显然已经不能适应当前的经济具体情况。 在我国的税收体制中，个人所得税也是一个很重要的税种。个人所得税实施的初衷是要均衡收入，对于高收入群体征收个人所得税，对于低收入群体不征收。个人所得税的初衷是美好的，但是随着经济的迅速发展，我国城乡居民收入较改革开放之初已经有了成倍地提高，人们的收入也越来越多样化。而个人所得税还仅仅主要针对工资薪金收入进行征收，而对其他收入的监管不够严格。这样使得个人所税在具体实施过程中产生了对收入较少的人群反而征收更多的情况。本文以M市的反避税措施为例，在阐述了个人所得税的发展现状以及个人所得税对我国的影响的基础上，分析我国现行个人所得税存在的主要问题。最后得出相关结论，并对我国未来个人所得税的改革提出了一些建议，以其能够为个人所得税改革提供一定的理论支撑和案例支撑。 关键字：个人所得税 税收改革 税收流失 Abstract: Since the reform and opening up, Chinas economy has begun to achieve leapfrog development. So far, it has taken 40 years for China to complete the journey of more than 200 years in western developed countries. China has become the second largest economy in the world and plays an irreplaceable role in the wave of global economic integration. After the global financial crisis in 2008, many countries have taken corresponding measures to deal with it. Among them, tax reduction is an important measure. Facing the impact of the financial crisis on Chinas economy, and China is currently in the stage of deep reform, the original personal income collection regulations obviously can not adapt to the current economic situation. In Chinas tax system, personal income tax is also a very important tax. The original intention of the implementation of personal income tax is to balance income. For high-income groups, personal income tax is levied, while for low-income groups, it is not levied. The original intention of personal income tax is good, but with the rapid development of economy, the income of urban and rural residents in China has doubled compared with the beginning of reform and opening up, and peoples income is more and more diversified. However, the personal income tax is mainly levied on salary income, while the supervision of other income is not strict enough. This makes it