發(fā)布時(shí)間：2018-03-22 13:43

  本文選題：個(gè)人所得稅　切入點(diǎn)：綜合稅制　出處：《西安建筑科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在我國(guó)個(gè)人所得稅逐步完善的過(guò)程中,選擇與我國(guó)當(dāng)前經(jīng)濟(jì)發(fā)展相適應(yīng)的稅制模式,是我們面臨的主要問(wèn)題。當(dāng)前我國(guó)采用的分類所得稅模式,由于其自身所存在的問(wèn)題,已經(jīng)不能滿足當(dāng)前的征納需求。對(duì)個(gè)人所得稅征收模式進(jìn)行建立,已經(jīng)成為現(xiàn)在稅務(wù)體系的共同認(rèn)知,其緊迫性、必要性刻不容緩。為走出當(dāng)前的困境,我們對(duì)國(guó)外的個(gè)人所得稅征收模式進(jìn)行相關(guān)研究,尤其是對(duì)國(guó)外個(gè)人所得稅的模式的認(rèn)識(shí),對(duì)不同階段的職能進(jìn)行合理定位。但就目前我國(guó)的經(jīng)濟(jì)狀況而言,我國(guó)國(guó)民之間的收入逐漸擴(kuò)大,如何縮小貧富差距,實(shí)現(xiàn)以個(gè)人所得稅調(diào)節(jié)收入分配是當(dāng)務(wù)之急。個(gè)人所得稅的征收制度及管理是一個(gè)矛盾的綜合體,采取綜合所得稅模式還是分類所得稅模式,或者混合所得稅模式是當(dāng)前稅制模式面對(duì)的重大選擇。基于上述分析,本論文主要結(jié)合個(gè)人所得稅稅制的國(guó)外發(fā)展經(jīng)驗(yàn),根據(jù)我國(guó)的具體國(guó)情,提出個(gè)人所得稅的稅制模型,模擬個(gè)人所得稅制模式的相關(guān)配套措施,完善個(gè)人所得稅制模式,促進(jìn)個(gè)人所得稅制模式的進(jìn)步與發(fā)展。本文主要運(yùn)用文獻(xiàn)研究法、數(shù)據(jù)分析法、建模法逐步展開(kāi)。首先,查閱大量關(guān)于個(gè)人所得稅模式的資料,包括國(guó)外的稅制模式,形成論文的理論基礎(chǔ);其次,結(jié)合自身的工作經(jīng)驗(yàn)以及專業(yè)知識(shí)提出以家庭為納稅主體的混合制個(gè)人所得稅制模型;最后,結(jié)合相關(guān)數(shù)據(jù)分析模型的可行性。具體來(lái)說(shuō),論文的引言部分,主要針對(duì)個(gè)人所得稅實(shí)施的背景展開(kāi)分析,在這個(gè)基礎(chǔ)上提出我國(guó)個(gè)人所得稅模式的必要性。理論研究部分,針對(duì)個(gè)人所得稅的相關(guān)理論展開(kāi)闡述。問(wèn)題提出部分,主要運(yùn)用數(shù)據(jù)分析我國(guó)個(gè)人所得稅的征收現(xiàn)狀,包括費(fèi)率、費(fèi)用扣除標(biāo)準(zhǔn)、優(yōu)惠政策等。通過(guò)借鑒發(fā)達(dá)國(guó)家個(gè)人所得稅成功的經(jīng)驗(yàn)根據(jù)我國(guó)國(guó)情,提出個(gè)人所得稅制模式模型。提出完善綜合稅制模式的保障措施,包括納稅主體、稅收管理制度、征繳制度等。最后得出結(jié)論,總結(jié)不足與展望。
[Abstract]:In the process of the gradual improvement of personal income tax in our country, it is the main problem that we face to choose the tax system model which is suitable to the current economic development of our country. The taxable income tax model adopted in our country at present, because of its own problems, The establishment of the individual income tax collection model has become the common understanding of the present tax system, and its urgency and necessity are urgent. In order to get out of the current predicament, We have carried on the related research to the foreign individual income tax collection pattern, especially to the foreign individual income tax pattern understanding, carries on the reasonable localization to the different stage function. But as far as the present economic situation of our country is concerned, The income between the people of our country expands gradually, how to narrow the gap between the rich and the poor, and how to adjust the income distribution by the personal income tax is an urgent matter. The collection system and management of the personal income tax is a contradictory complex. It is an important choice to adopt the comprehensive income tax model, the classified income tax model or the mixed income tax model. Based on the above analysis, this paper mainly combines the foreign development experience of the personal income tax system. According to the specific situation of our country, this paper puts forward the tax system model of personal income tax, simulates the relevant supporting measures of the individual income tax system model, and consummates the individual income tax system model. This article mainly uses the literature research method, the data analysis method, the modeling method to develop step by step. First, consult a large amount of information about the individual income tax model, including the foreign tax system model. Form the theoretical basis of the paper; secondly, combined with their own work experience and professional knowledge to put forward a family as the main body of personal income tax system model; finally, combined with the feasibility of relevant data analysis model. Specifically, The introduction part of the paper mainly analyzes the background of the implementation of personal income tax, and then puts forward the necessity of the individual income tax model of our country. In this part, the author mainly uses data to analyze the current situation of personal income tax collection in China, including the rates, expense deduction standards, On the basis of the successful experience of developed countries, the model of individual income tax system is put forward according to the national conditions of our country, and the safeguard measures to perfect the comprehensive tax system are put forward, including the tax payer, the tax administration system, and so on. Finally, draw a conclusion, summarize the deficiency and prospect.
【學(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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