【正文】 上海商學(xué)院本科畢業(yè)論文(設(shè)計(jì))答辯記錄單① 務(wù)請(qǐng)記錄員在答辯時(shí)摘要填寫(xiě)； ② 答辯結(jié)束時(shí)當(dāng)即交給答辯小組組長(zhǎng)簽名確認(rèn)；③ 本記錄原件裝入學(xué)生畢業(yè)論文（設(shè)計(jì)）檔案，復(fù)印件分專業(yè)、班級(jí)按學(xué)號(hào)順序單獨(dú)裝訂成冊(cè)，二級(jí)院系保存。同時(shí)稅務(wù)部門(mén)要強(qiáng)化服務(wù)意識(shí)，為納稅人提供高效、優(yōu)質(zhì)的服務(wù)，讓更多的納稅人理解、支持稅務(wù)事業(yè)，讓依法納稅成為自覺(jué)行為。規(guī)范征管手段，加強(qiáng)征管，增強(qiáng)服務(wù)意識(shí)，為納稅人提供優(yōu)質(zhì)服務(wù)針對(duì)目前普遍存在的地稅部門(mén)人手少，征收力量不足，征管手段落后的現(xiàn)狀，稅務(wù)部門(mén)要適當(dāng)增加人力，配備相關(guān)設(shè)備，充分發(fā)揮計(jì)算機(jī)在個(gè)人所得稅的征管中的管理功能，通過(guò)計(jì)算機(jī)網(wǎng)絡(luò)管理系統(tǒng)，辦理稅款征收業(yè)務(wù)，監(jiān)控個(gè)人收入變化情況，加大對(duì)稅源的監(jiān)控力度，同時(shí)對(duì)稅收整個(gè)業(yè)務(wù)過(guò)程實(shí)行全方位監(jiān)控，提高工作效率和效益，降低征管成本。同時(shí)要不斷提高扣繳義務(wù)人的法律意識(shí)，要進(jìn)一步明確代扣代繳的責(zé)任、權(quán)利和義務(wù)，增強(qiáng)代扣代繳的法律約束力。同時(shí)在條件成熟時(shí)可借鑒發(fā)達(dá)國(guó)家的做法，充分考慮個(gè)人的家庭收入和負(fù)擔(dān)情況，以家庭為單位按年課征的綜合稅制發(fā)展，以切實(shí)體現(xiàn)“量能負(fù)擔(dān)”的稅收原則，更好地發(fā)揮個(gè)人所得稅對(duì)個(gè)人收入的調(diào)節(jié)作用，促進(jìn)實(shí)現(xiàn)社會(huì)分配公平，降低中低收入家庭的負(fù)擔(dān)，確保社會(huì)的穩(wěn)定。由于目前的起征點(diǎn)已與我國(guó)的經(jīng)濟(jì)發(fā)展形勢(shì)和物價(jià)水平等不相適應(yīng)，我國(guó)已擬將個(gè)人所得稅的起征點(diǎn)提高至3000元，應(yīng)盡快以立法的形式予以明確，以減少中低收入者的稅賦負(fù)擔(dān)，增加他們的可支配收入，提高他們的生活質(zhì)量；二是實(shí)行地區(qū)浮動(dòng)稅率。稅源流失現(xiàn)象嚴(yán)重目前公民納稅意識(shí)還相對(duì)比較淡薄，加上個(gè)人所得稅法雖然原則性強(qiáng)，但可操作性不夠，加上征管方式不到位，極易引發(fā)稅源流失，如個(gè)人勞務(wù)所得，個(gè)體工商戶生產(chǎn)所得等十多種收入均為個(gè)人所得稅納稅范圍，但由于應(yīng)稅收入范圍廣，種類太繁雜，加大了稅務(wù)部門(mén)的征管難度和征收成本，且難以征管，加上我國(guó)目前收入來(lái)源多元化格局已形成，但金融服務(wù)相對(duì)滯后，現(xiàn)金結(jié)算條例執(zhí)行尚不到位，現(xiàn)金交易頻繁，形成了大量的隱性收入、灰色收入，無(wú)法實(shí)施有效征管，造成稅源流失。納稅環(huán)節(jié)造成有的不公平性目前由于地稅部門(mén)人手不足，個(gè)人所得稅主要采取的是源頭扣繳和自主申報(bào)的方式征收，隨著經(jīng)濟(jì)的發(fā)展，個(gè)人收入逐漸呈現(xiàn)多元化趨勢(shì)，但同時(shí)個(gè)人收入來(lái)源又具有隱蔽性和多樣性，加上扣繳義務(wù)人法制意識(shí)不強(qiáng)，不能很好地履行扣繳義務(wù)，造成稅款的流失，但作為工資薪金收入相對(duì)比較公開(kāi)、透明，扣繳比較規(guī)范，這就導(dǎo)致收入來(lái)源多、收入水平高的人相對(duì)少承擔(dān)納稅義務(wù)，而收入來(lái)源單一，收入水平相對(duì)較低的多承擔(dān)納稅義務(wù)。一、個(gè)人所得稅制度實(shí)施中存在的問(wèn)題 起征點(diǎn)設(shè)置相對(duì)具有一定的不公平性目前我國(guó)個(gè)人所得稅的起征點(diǎn)為2000元，即只要收入超過(guò)2000元就按規(guī)定繳納個(gè)人所得稅，但近年來(lái)我國(guó)物價(jià)水平飛速上漲，個(gè)人收入水平也大幅度提高，在大部分地區(qū)2000元的收入已屬于中低收入，所以2000元的起征點(diǎn)已不符合我國(guó)的國(guó)情，無(wú)法體現(xiàn)調(diào)節(jié)高收入人群收入分配的目的。近幾年來(lái)隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展，居民收入水平不斷提高，個(gè)人所得稅發(fā)展速度一直較快，隨著課征范圍的擴(kuò)大，目前個(gè)人所得稅納稅人數(shù)已占我國(guó)總?cè)丝诘?0%左右，個(gè)人所得稅已成為最具潛力、最有發(fā)展前途的稅種之一。s ine sources and reduce the loss of tax base, while the tax department to enhance service awareness, as taxpayers to provide efficient, quality service, so that more taxpayers to understand and support the cause of taxation, so that the tax law as conscious behavior.外文翻譯譯文對(duì)于深化個(gè)人所得稅制度改革的研討摘要：個(gè)人所得稅是我國(guó)財(cái)政收入的重要來(lái)源，也是調(diào)節(jié)個(gè)人收入分配的重要手段，在我國(guó)稅收體系中占有重要地位，在過(guò)去20多年中發(fā)揮了重要作用，但隨著經(jīng)濟(jì)的快速發(fā)展，暴露出一些不足之處，本文就如何解決不足，更好地發(fā)揮稅收職能進(jìn)行探討。 the face of personal ine tax wide range of large, difficult collection status, the tax department to efforts to increase tax audit, the key unit, focusing on people39。 consciousness, to promptly and fully report and pay personal Ine tax. At the same time withholding agents must continue to improve the legal awareness, to further clarify the withholding responsibilities, rights and obligations, and enhance withholding legally binding. Let the withholding agent a clear understanding, assistance with tax ine tax collection agencies to do all the work, which is a statutory obligation, the ine of the taxpayer39。 awareness of taxTo take practical and effective way to increase the personal ine tax law of publicity to raise awareness of citizens pay taxes, so tax knowledge gained to enhance the 39。capacity to pay39。s economic development situation and the price level does not fit China has proposed to raise personal ine tax to 3,000 yuan, as soon as possible form of legislation to be clear, in order to reduce the tax burden on lowine persons and increase their disposable ine, improve their quality of life, and second, implementation of regional floating rate. according to local economic development, give full consideration to personal ine level and price level, according to the economic development of provinces and cities divided into several kinds of areas, the differential and buoyant ine tax threshold system, while the conditions are ripe to learn from practices in developed countries, to fully consider the individual39。s personal ine tax system is unfair in the phenomenon and should be the reform of personal ine tax system, to amend the relevant provisions so that our country39。s price level, personal ine levels also increased significantly, in most parts of the ine of 2,000 yuan already belongs to lowine, so the threshold is 2,000 yuan does not me