个人所得税生计扣除问题的研究.docVIP

本科生毕业论文（设 计） 个人所得税生计扣除问题的研究 学生姓名: 学 号: 学院（系）: 专业（方向）: 指导教师: 王华曼 32010092130 财政税务学院 税务 何晴 2014年4月 中文摘要 个人所得税在财政收入以及调节收入分配等方面起的作用越来越大，生计 扣除标准的确定越来越引发各界的广泛关注，然而，在确定生计扣除时存在一 些问题，比如：未考虑家庭情况、国内外标准不一致等，如果不能制定出适当 的政策，合理有效的方法去解决这些问题，那么会影响税收的效率与公平。为 此，木文从生计扣除的概念、原则、目的、意义等方面阐述了生计扣除的基木 原理，通过回顾个人所得税的改革历程，指出了生计扣除存在诸如内外扣除标 准不一致、固定免征额的调整不够科学规范、不分地区的一刀切、纳税时间不 同导致“费用扣除标准”的多寡不同以及未考虑到家庭情况的一系列问题，并 借鉴美国、法国、日木、巴西几个国家在生计扣除方面的经验，提出关于个人 所得税牛计扣除标准确定的改进方案，比如统一内外费用扣除标准、通过通货 膨胀率调整免征额、确定费用扣除标准时考虑地区经济发展水平的差异、改变 特定人群纳税计算方式、引入家庭系数。 关键词：个人所得税牛计扣除国际经验 Abstract Personal income tax revenues and adjusting income distribution and other aspects of the role played by more and more, the standard deduction is determined more and livelihoods caused widespread concern，however, there are some problems in determining the livelihood charged，such as: does not consider the family situation，domestic and international standards and inconsistent，if not develop appropriate policies , reasonable and effective way to solve these problems , it will affect the tax efficiency and fairness . In this paper, the concept , principles, purpose, meaning and other aspects of livelihoods deducted explains the basic principles of livelihood deduction , by reviewing the history of the personal income tax reform , pointed out the existence of livelihood , such as internal and external standard deduction deduction inconsistent, adjust the exemption amount fixed insufficient scientific standards across the board regardless of the area , the different tax time lead to different H standard deduction n and does not take into account the amount of the family situation a series of questions，and learn from the United States，France, Japan, Brazil and several countries in terms of livelihood deduction experience, proposed standard deduction on personal income determined livelihood improvement program , such as internal and external costs , net of unified standards exemption amount adjusted by the inflation rate，determine the cost of the standard