【正文】 lso 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 學院本科畢業(yè)設計（論文） I 目錄 1 緒論 ..................................................................................................... 1 選題背景及研究意義 ............................................................................................ 1 國內外相關研究情況 ............................................................................................ 1 .................................................................................................. 2 2 個人所得稅的功能 ............................................................................ 3 人所得稅的組織財政收入功能 ......................................................................... 3 ................................................................................ 3 ................................................................................ 3 3 我國個人所得稅現(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 個人所得稅國際比較及對我國的啟示和借鑒 ............................... 10 .................................................................................. 10 ........................................................................... 10 .............................................................................. 10 ......................................................................................... 11 4． 3對費用扣除的比較和分析 ................................................................................ 11 ....................................................................... 12 .................................................................... 14 5 完善我國個人所得稅的對策和建議 .............................................. 15 .............................................................................. 15 ................................................................................................... 15 ....................................................................... 16 “少檔次 、低稅率”的累進稅率模式 .......................................................... 16 .......................................................... 17 XX 學院本科畢業(yè)設計（論文） II 結論 ....................................................................................................... 18 致謝 ....................................................................................................... 19 參考文獻 ............................................................................................... 20 XX 學院本科畢業(yè)設計（論文） 1 1 緒論 選題背景及研究意義 近年來，由于我國經(jīng)濟快速持續(xù)的發(fā)展和社會的進步，使我國居民個人收入總額大幅度增長，為個人所得稅提供了日益豐富的稅源，其已成為我國稅收中的第四大稅種，在部分地區(qū)已成為地方財政的主要來源。本文根據(jù)個人所得稅的基本理論，從稅制模式、征稅范圍、扣除費用、征管等方面對中外個人所得稅進行比較，并借鑒國際經(jīng)驗，對我國個人所得稅制改革試提出對策和建議。 X X 學 院 本科畢業(yè)設計 (論