财政学课程论文

财政学课程论文

基于公平视角下的我国个人所得税研究

2015年

摘 要

2011 年，我国个人所得税法对个人所得税的费用扣除额和税率级次做了调整，但这只是个税改革的起步，我国个人所得税制度还有很多不够完善之处，需要进一步深入改革。伴随经济社会的发展，中国个人所得税所依赖的外部环境发生了巨大变化，而分类课税模式也产生了很多缺陷与不足。优化中国的个人所得税制度，发挥个人所得税的功能，需要进一步推动各方面的改革。

中国个人所得税制度改革已经不是某一个具体要素的改革，而是进入到了一个整体性改革阶段，需结合中国经济、社会发展现状全盘统筹规划，考虑各项措施的可操作性，改革的内容包括课税模式的转变、费用扣除的确定、税率表的调整、征收管理流程的重构等。

关键词： 公平原则； 个人所得税； 税收公平； 改革建议

Abstract

In 2011, the cost of personal income tax deduction of personal income tax law and the

tax rate class times made adjustments, but this is only the start of a tax reform, China's

personal income tax system is not perfect, there are many place, needs further reform. With

the economic and social development, China's personal income tax is dependent external

environment has changed dramatically, and classification taxation model also had many

defects and deficiencies. Optimization of China's personal income tax system, their individual

income tax, we need to further promote the reform of all aspects.

Personal Income Tax Reform in China is not one specific elements of reform, but has

entered a stage of comprehensive reform, requires a combination of China's economic and

social development of the overall status of the overall planning, consider the measures

operability elements of reform include lesson changing tax model, to determine the cost

deduction, tax adjustment table, collection and management of the reconstruction process and

the like.

Keywords: Fairness; personal income tax; tax equity; reform proposals

目录

1税收公平理论 ......................................................................................................................................... 1

1.1税收中的公平原则 .................................................................................................................... 1

1.2公平原则的界定 ......................................................................................................................... 1

2个人所得税相关理论 ............................................................................................................................ 1

2.1个人所得税内涵 ......................................................................................................................... 1

2.2个人所得税功能 ......................................................................................................................... 2

2.3个人所得税模式 ......................................................................................................................... 2

3我国个人所得税在公平性方面的理论分析 ................................................................................... 2

3.1我国个人所得税税制模式上的理论分析 ........................................................................... 2

3.2我国个人所得税税率税级上的理论分析 ........................................................................... 3

4公平视角下中国个人所得税问题分析 ............................................................................................ 4

4.1税制结构设计不符合公平要求 ............................................................................................. 4

4.2个人所得税的功能发挥不到位 ............................................................................................. 4

4.3税收征管不力，导致公平缺失 ............................................................................................. 5

5中国个人所得税改革概况 ................................................................................................................... 5

5.1个人所得税制度的改革与税制结构优化同步 .................................................................. 5

5.2中国个人所得税改革的指导思想和原则 ........................................................................... 6

6基于公平视角的我国个人所得税税制建议 ................................................................................... 6

6.1课税模式的选择 ......................................................................................................................... 6

6.2拓宽纳税范围 ............................................................................................................................. 6

6.3以家庭为单位，实行“人性化税率” ................................................................................ 7

6.4提高个税费用扣除标准，降低税率级次 ........................................................................... 7

6.5完善税收征管机制 .................................................................................................................... 7

参考文献 ...................................................................................................................................................... 9