論我國(guó)個(gè)人所得稅制度及征管問(wèn)題(已修改)
2025-04-25 01:46 本頁(yè)面
【正文】 海 南 大 學(xué)畢 業(yè) 論 文題 目： 論我國(guó)個(gè)人所得稅制及征管問(wèn)題研究 學(xué) 號(hào)： 20090907320056 姓 名： 曾一 年 級(jí)： 2009級(jí) 學(xué) 院： 應(yīng)用科技學(xué)院 系 別： 會(huì)計(jì)系 專 業(yè)： 會(huì)計(jì)學(xué)（注冊(cè)會(huì)計(jì)師方向） 指導(dǎo)教師： 萬(wàn)新煥 完成日期： 2013年 4 月 20 日摘 要隨著我國(guó)經(jīng)濟(jì)飛速發(fā)展、國(guó)民經(jīng)濟(jì)的持續(xù)增長(zhǎng),以及加入世貿(mào)組織的客觀影響，現(xiàn)行的個(gè)人所得稅法律制度越來(lái)越不符合公平稅負(fù)的治稅思想,其調(diào)節(jié)個(gè)人收入分配的功能也未能得到充分發(fā)揮。為了形成合理的收入分配機(jī)制,客觀上進(jìn)一步改革和完善個(gè)人所得稅制,征收管理不可避免的成為了個(gè)人所得稅發(fā)揮作用的關(guān)鍵。因此,在穩(wěn)定的稅收制度下,對(duì)個(gè)人所得稅征管問(wèn)題進(jìn)行研究具有十分重要的經(jīng)濟(jì)和政治意義,這是本文對(duì)個(gè)人所得稅征管問(wèn)題進(jìn)行研究的首要原因。通過(guò)個(gè)人所得稅稅制和征管制度進(jìn)行理論探討,有利于從征管的角度發(fā)現(xiàn)我國(guó)個(gè)人所得稅制存在的薄弱環(huán)節(jié),為個(gè)人所得稅征管實(shí)踐提供理論指導(dǎo),同時(shí)也為其他稅種征管的深入研究提供借鑒,進(jìn)而提升我國(guó)整體稅收征管理論水平。關(guān)鍵字：個(gè)人所得稅的重要作用；稅收制度；征管制度；改革和完善 Abstract Along with the rapid development of economy of our country, with China39。s accession to the world trade organization and national economy continue to grow, the individual ine tax law system does not accord with more and more of the fair tax govern by thought, the control personal ine distribution function also failed to get full play. In order to form a reasonable ine distribution mechanism, which requires further reform and improve the personal ine tax system, and is the ine tax collection and management of the key role. Therefore, in the stability of the tax system, personal ine tax collection and management of research has important economic and political sense, this is the personal ine tax collection and management of the leading cause of problems. Through the personal ine tax collection and management system of tax system and theoretical discussion, benefit from the point of view of the collection of individual ine tax system in China found there the weak link, individual ine tax collection and management so as to provide theoretical guidance for the practice, and to the rest of the bill to provide reference for the further research on the collection and management, to improve our overall tax collection theoretical level.Key Words: The important role of
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