對(duì)我國(guó)個(gè)人所得稅的比較分析(已修改)
2025-06-01 03:50 本頁面
【正文】 X X 學(xué) 院 本科畢業(yè)設(shè)計(jì) (論文 ) 對(duì)我國(guó)個(gè)人所得稅的比較分析 教學(xué)單位： 經(jīng)濟(jì)系 專 業(yè)： 會(huì)計(jì)學(xué) 學(xué) 生： 劉小小 學(xué) 號(hào)： 011203456 指導(dǎo)教師： 周小小 2020 年 05 月XX 學(xué)院本科畢業(yè)設(shè)計(jì)（論文） 1 摘要 隨著我國(guó)經(jīng)濟(jì)的快速持續(xù)的發(fā)展和經(jīng)濟(jì)結(jié)構(gòu)的調(diào)整，居民收入不斷提高，個(gè)人所得稅已成為我國(guó)非常重要的一個(gè)稅種。但是也暴露出一些問題，不利于收 入分配和社會(huì)公平。本文根據(jù)個(gè)人所得稅的基本理論，從稅制模式、征稅范圍、扣除費(fèi)用、征管等方面對(duì)中外個(gè)人所得稅進(jìn)行比較，并借鑒國(guó)際經(jīng)驗(yàn)，對(duì)我國(guó)個(gè)人所得稅制改革試提出對(duì)策和建議。 關(guān)鍵詞 ：個(gè)人所得稅，分類綜合所得稅制，比較與分析 XX 學(xué)院本科畢業(yè)設(shè)計(jì)（論文） 2 Abstract With the rapid and sustained development and economic restructuring of China39。s economy , rising ines increase, the personal ine tax has bee one of the most important kind of tax of China . But also exposed some problems ,that is not conducive to the ine distribution and social equity .this tax is based on the basic theory of the personal ine tax, the form of the tax model , the scope of taxation , of cost of collection and management of Individual Ine Tax to pare. learn from the international experience to give some countermeasures and suggestions to the reform of Personal Ine Tax. Keyword: personal ine tax, individual ine tax system , parison and analysis XX 學(xué)院本科畢業(yè)設(shè)計(jì)（論文） I 目錄 1 緒論 ..................................................................................................... 1 選題背景及研究意義 ............................................................................................ 1 國(guó)內(nèi)外相關(guān)研究情況 ............................................................................................ 1 .................................................................................................. 2 2 個(gè)人所得稅的功能 ............................................................................ 3 人所得稅的組織財(cái)政收入功能 ......................................................................... 3 ................................................................................ 3 ................................................................................ 3 3 我國(guó)個(gè)人所得稅現(xiàn)狀 及存在問題分析 ............................................ 5 .................................................................................................. 6 分類稅制模式難以體現(xiàn)公平原則 ................................................................. 6 ............................................................... 6 .............................................................................................. 7 ........................................................................................... 7 ................................................................................ 7 .................................................................................... 8 .............................................................................................. 8 .................................................................................... 8 .................................................................................... 8 ........................................................................................... 9 ............................................................................. 9 4 個(gè)人所得稅國(guó)際比較及對(duì)我國(guó)的啟示和借鑒 ............................... 10 .................................................................................. 10 ........................................................................... 10 .............................................................................. 10 ......................................................................................... 11 4． 3對(duì)費(fèi)用扣除的比較和分析 ................................................................................ 11 ....................................................................... 12 .................................................................... 14 5 完善我國(guó)個(gè)人所得稅的對(duì)策和建議 .............................................. 15 .............................................................................. 15 ................................................................................................... 15 ....................................................................... 16 “少檔次 、低稅率”的累進(jìn)稅率模式 ............................................
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