中國(guó)個(gè)人所得稅改革面臨的困境探究

1、 精選公文范文管理資料 中國(guó)個(gè)人所得稅改革面臨的困境探究 本篇論文目錄導(dǎo)航：【題目】 中國(guó)個(gè)人所得稅改革面臨的困境探究【第一章】國(guó)內(nèi)個(gè)人所得稅改革方案研究序言【第二章】個(gè)人所得稅制的基本理論【第三章】我國(guó)現(xiàn)行個(gè)人所得稅稅制模式【第四章】國(guó)外個(gè)人所得稅稅制模式【5.1 5.2】我國(guó)個(gè)稅稅制改革存在的困難及解決方案【5.3.1】國(guó)外以家庭為納稅單位的實(shí)踐【5.3.2 5.4】我國(guó)實(shí)行以家庭為納稅單位的設(shè)計(jì)研究【結(jié)論/參考文獻(xiàn)】我國(guó)個(gè)稅制度改革模式研究結(jié)論與參考文獻(xiàn) 中文摘要改革開(kāi)放以來(lái)，我國(guó)經(jīng)濟(jì)的快速發(fā)展使得一部分人先富起來(lái)，國(guó)內(nèi)的收入分配不均問(wèn)題日益嚴(yán)重，具有收入分配調(diào)節(jié)功能的個(gè)人所得稅制度也顯

2、現(xiàn)出了很多不足，多年來(lái)國(guó)內(nèi)學(xué)術(shù)界對(duì)個(gè)人所得稅的改革進(jìn)行了廣泛的討論，目前對(duì)個(gè)人所得稅所存在的問(wèn)題形成了較為統(tǒng)一的認(rèn)識(shí)，問(wèn)題主要集中在稅制模式的選擇、應(yīng)稅項(xiàng)目的確定、稅率的設(shè)計(jì)、減免稅項(xiàng)目的設(shè)計(jì)、納稅單位的設(shè)計(jì)。自 1994 年稅制改革后，第九個(gè)五年計(jì)劃制定并啟動(dòng)之時(shí)，我國(guó)就對(duì)個(gè)人所得稅制提出了“綜合與分類(lèi)相結(jié)合”（混合稅制）的改革方向，歷經(jīng) 4 個(gè)五年計(jì)劃，至“十二五”規(guī)劃，目前個(gè)人所得稅改革仍然只是在免征額上做了幾次修正，對(duì)于系統(tǒng)的稅制問(wèn)題的改革一再受阻，遲遲沒(méi)有方案出臺(tái)，可謂歷經(jīng)艱辛。由此可見(jiàn)，個(gè)人所得稅改革問(wèn)題是當(dāng)前稅制改革中最值得研究、最需要關(guān)注、最迫切解決的一個(gè)關(guān)鍵問(wèn)題。本文采用定性

3、與定量的方式對(duì)個(gè)人所得稅模式進(jìn)行探討，對(duì)比我國(guó)現(xiàn)行個(gè)人所得稅制度存在的缺陷，分析我國(guó)稅制模式選擇及改革存在的困難，結(jié)合國(guó)外個(gè)人所得稅稅稅制改革的經(jīng)驗(yàn)，對(duì)稅制改革中的納稅單位進(jìn)行更深一步的分析研究，并提出一個(gè)具體的方案以供參考。關(guān)鍵詞：個(gè)人所得稅制度 混合稅制 納稅單位AbstractSince Chinas reform and opening up, Chinas rapid economic development made partof the people become prosperous first. While the domestic income inequality pro

4、blemsbecame increasingly serious, Personal income tax system which has the function ofadjusting income distribution is also showing a lot of shortcomings. In recent years,domestic academic circle has carried on the extensive discussion over personal income taxreform. At present, the researchers and

5、scholars have formed a more unified understandingof personal income tax problems. The problem mainly concentrated on the choice of taxsystem mode, the determination of taxable items, the design of tax rates, tax reductions orexemptions of project, the design of tax unit. Since the tax reform in 1994

6、, we have putforward “combination of comprehensive and classification”（Mix Tax System） as thereform direction of personal income tax system. After four five-year plans, to the 12thfive-year plan, the current personal income tax reform only had several modification on theexemption. The reform of tax

7、system blocked with delayed package again and again. Thus,individual income tax reform is the most worthy of researching, needing concerns and themost urgent key problem in the current tax system reform.This paper adopts qualitative and quantitative way to discuss the personal income taxmodel, compa

8、ring the flaws of the current individual income tax system in our country,analyzing the difficulty in the choice of tax system pattern and the reform. Based on theexperience of foreign tax reform, the report does further analysis and research for tax units,and comes up with a specific scheme for ref

9、erence.Keywords: Individual Income Tax Reform Mix Tax System Tax Unit目 錄第 1 章 序 言1.1 選題背景及研究意義1.2 文獻(xiàn)綜述及評(píng)述1.2.1 國(guó)外文獻(xiàn)綜述1.2.2 國(guó)內(nèi)文獻(xiàn)綜述1.2.3 簡(jiǎn)要評(píng)述1.3 研究方法和內(nèi)容1.3.1 研究方法1.3.2 研究?jī)?nèi)容1.4 本文的創(chuàng)新與不足第 2 章 個(gè)人所得稅制的基本理論2.1 稅制模式的類(lèi)型及其含義2.1.1 分類(lèi)稅制2.1.2 綜合稅制2.1.3 混合稅制2.2 三種所得稅模式的比較2.2.1 從稅收公平的角度2.2.2 從稅收效率的角度第 3 章 我國(guó)現(xiàn)行個(gè)人所得

10、稅稅制模式3.1 我國(guó)個(gè)稅稅制改革的歷史沿革3.2 我國(guó)現(xiàn)行稅制模式的主要內(nèi)容3.3 現(xiàn)行課稅模式存在的問(wèn)題3.3.1 現(xiàn)行所得稅模式與個(gè)人所得稅開(kāi)征的主要目標(biāo)相沖突3.3.2 采用分類(lèi)稅制對(duì)經(jīng)濟(jì)變化缺乏彈性3.3.3 非貨幣性收入游離征稅范圍之外，稅基較窄3.3.4 費(fèi)用扣除不合理，缺乏個(gè)性化調(diào)整3.3.5 稅率結(jié)構(gòu)復(fù)雜，存在明顯的不公平3.3.6 以個(gè)人為納稅申報(bào)單位，不盡合理第 4 章 國(guó)外個(gè)人所得稅稅制模式4.1 世界個(gè)稅稅制模式的發(fā)展演變4.2 典型國(guó)家的個(gè)稅稅制模式4.2.1 綜合制：以美國(guó)聯(lián)邦個(gè)人所得稅為例4.2.2 混合制：以日本個(gè)人所得稅（中央稅）為例4.3 對(duì)我國(guó)個(gè)人所得稅制改革的借鑒第 5 章 我國(guó)個(gè)稅稅制模式的改革5.1 我國(guó)個(gè)稅稅制模式選擇分析5.