會計學畢業(yè)論文范文我國個人所得稅現狀及制度改革初探(已修改)
2025-06-10 22:23 本頁面
【正文】 本科畢業(yè)設計(論文)題目：我國個人所得稅現狀及制度改革初探 教學單位： 會計學院 專 業(yè)： 會計學 學 號： 1109061487 姓 名： 朱琳琳 指導教師： 孫熠 2014年5月摘要 個人所得稅是對個人的勞務收入所得和非勞務收入所得而征收的一種稅，起初產生于英國，經過多年發(fā)展，個人所得稅在20世紀被很多國家采納，且在稅收收入中占了重要的比重，已成為各國政府財政的主要收入來源。隨著科技的發(fā)展，個人所得稅的完善在加快我國整體稅制改革的同時，不僅充分發(fā)揮著其自身應有的調節(jié)職能外，還提高了社會公平、縮小了居民的貧富差距、增加了政府的財政收入、促進社會經濟快速發(fā)展。但是，隨著人們取得收入方式的日趨多元化，我國的個人所得稅制度逐漸暴露出新的問題和矛盾，稅收征管也越來越困難，影響了其本身的調節(jié)的作用，已不能滿足社會發(fā)展的需要，因而需要進一步優(yōu)化我國的個人所得稅制度。我國所得稅的改革需要根據我國國情，考慮社會經濟發(fā)展因素，讓個人所得稅充分發(fā)揮其自身的作用。本文對我國個人所得稅的改革進行了初步探討，對于進一步縮小社會成員的貧富差距，實現社會公平都具有一定的借鑒意義。 本文在對我國個人所得稅現狀分析的基礎上，找出我國現行個人所得稅制度存在的問題，探討其產生的原因，并就我國個人所得稅制度的改進，提出了相應的對策和建議。關鍵詞：個人所得稅；改革；所得稅制度Abstract Personal ine tax is for the individual labor ine and labor ine and levied a tax, originally produced in the UK, after years of development, the personal ine tax is adopted by many countries in the 20th century, and in the important part of tax revenue, has bee the governments to finance the main source of ine. With the development of science and technology, the perfection of personal ine tax in accelerating China39。s overall reform of the tax system at the same time, the regulation of not only give full play to its due functions, also increased the social equity and narrow the gap between rich and poor residents, increase the government39。s fiscal ine, accelerate the development of social economy. But, as people increasingly diversified way of ine, personal ine tax system in China gradually exposing new problems and contradictions, tax collection and administration is being more and more difficult, influence the effect of the regulation of its own, can not meet the needs of social development, and therefore need to further optimize the personal ine tax system of our country. The reform of ine tax in China need according to China39。s national conditions, social and economic development factors, personal ine tax, give full play to the role of its own. This paper has carried on the preliminary discussion of personal ine tax reform in China, hope to reduce the social members of the gap between rich and poor, to realize social justice can have a reference significance. In this paper, on the basis of analysis about the present situation of our country individual ine tax, find out the problems existing in the current personal ine tax system in our country, discusses the reasons, and the improvement of personal ine tax system in our country, puts forward the corresponding countermeasures and Suggestions.Key Words: Personal ine tax。 reform。 ine tax system 目錄1 緒論 4 研究的背景和意義 4 研究的背景 4 國內研究現狀 5 國外研究現狀 6 研究內容 62 個人所得稅概述 7 7 7 個人所得稅的功能 73我國現行個人所得稅制度現狀分析 8 8 個人所得稅納稅義務人 8 8 8 應納稅額的計算 10 11 11 分類課稅制稅制模式難以體現社會公平 11 費用扣除規(guī)則考慮不充分 12 稅率方面設計不合理 13 144 我國個人所得稅制度的改革思路 15 15 16 合理的建立稅率結構 16 建立完善的納稅申報制度 17 175 結論 18致謝 19參考文獻 201 緒論 研究的背景和意義 研究的背景個人所得稅是對個人的勞務所得取得的收入和
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