關(guān)于我國(guó)個(gè)人所得稅制度的改革研究畢業(yè)論文(已修改)
2025-04-28 05:11 本頁(yè)面
【正文】 關(guān)于我國(guó)個(gè)人所得稅制度的改革研究【摘要】：改革開(kāi)放以來(lái)伴隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展，人民的生活水平得到了極大的改善和提高，但與此同時(shí)我國(guó)居民收入分配領(lǐng)域存在的矛盾和問(wèn)題日益突出。收入差距明顯擴(kuò)大。收入差距不合理，對(duì)經(jīng)濟(jì)和社會(huì)發(fā)展正產(chǎn)生越來(lái)越明顯的不利影響，引起社會(huì)各界的廣泛關(guān)注。據(jù)權(quán)威統(tǒng)計(jì)數(shù)據(jù)表明目前我國(guó)居民收入水平的貧富差距已接近甚至超過(guò)了國(guó)際警戒線這不僅影響了我國(guó)投資與消費(fèi)規(guī)模的不斷擴(kuò)大，而且也正在成為我國(guó)社會(huì)穩(wěn)定與經(jīng)濟(jì)可持續(xù)發(fā)展的重大隱患。稅收是市場(chǎng)經(jīng)濟(jì)中各國(guó)政府最常用的、最主要的、最規(guī)范的宏觀調(diào)控政策工具，在調(diào)節(jié)收入分配的過(guò)程中起著不可替代的作用。而我國(guó)現(xiàn)行的稅收制度對(duì)個(gè)人收入分配差距的調(diào)節(jié)作用卻僅得到了有限的發(fā)揮，未能起到其在收入分配格局形成中所應(yīng)有的作用。本文闡述了個(gè)人所得稅制度的發(fā)展歷程，對(duì)現(xiàn)行個(gè)人所得稅制度的現(xiàn)狀及存在的諸如稅率結(jié)構(gòu)、征稅范圍、稅前扣除等方面的問(wèn)題進(jìn)行深入分析的基礎(chǔ)上提出改革和完善的建議， 使之真正起到調(diào)節(jié)個(gè)人收入分配、增加財(cái)政收入的作用。【關(guān)鍵詞】個(gè)人所得稅 收入 稅率 稅制模式 公平 稅收征管 改革Personal ine tax system reform research in china【 abstract 】 : Individual ine tax on individuals (natural) won for the taxable ine tax levied object a tax, is the social wealth quadratic assignment important means one, is the key problem in tax reform. Because our country started late, personal ine tax law system still is not perfected, along with the rapid development of market economy, the tax increases and expanded object plan impose individual ine tax system design, the hysteresis and malpractice gradually revealed. How to reform the existing personal ine tax system that makes it more scientific and reasonable, accord with international practices, is the inevitable requirement of developing market economy in China, in the current construction of harmonious society is particularly under the background of significance. This paper expounds the basic concept, the personal ine tax system development course, function and goal, to the current personal ine tax system present situation and the existence of such as tax rate structure, levy limits, issues such as tax deduction indepth analysis, and put forward the reform and perfect remendations, and constantly improve the personal ine tax system, make real rise to adjust personal ine distribution, increase the fiscal revenue effect.【 keywords 】personal ine tax ine Tax rate Tax system model fair tax collection and management reform目錄………………………………………………………………………………1………………………………………………………………………1………………………………………………………1………………………………………………………………1…………………………………………………………………1…………………………………………………………………1…………………………………………………………2……………………………………………………………………………2……………………………………………………………………………2………………………………………………………………………3…………………………………………………………………………………3………………………………………………………………………………3……………………………………………………………………………3………………………………………………………………4……………………………………………………………………4………………………………………………4…………………………………………………4…………………………………………4…………………………………………………………………5，調(diào)整級(jí)距…………………………………………………………5，擴(kuò)大課稅范圍………………………………………………………………5………………………………………………………………………6，明確個(gè)人所得稅的管理重點(diǎn)…………………………………6…………………………………………6………………………………………………………6………………………………………………………6結(jié)論……………………………………………………………………………………………6參考文獻(xiàn)………………………………………………………………………………………8 致謝……………………………………………………………………………………………13關(guān)于我國(guó)個(gè)人所得稅制度的改革研究個(gè)人所得稅是以個(gè)人（自然人）取得的各項(xiàng)應(yīng)稅所得為課稅對(duì)象，并對(duì)取得的應(yīng)稅所得的個(gè)人征收的一種稅收。當(dāng)前我國(guó)個(gè)
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