關(guān)于我國個(gè)人所得稅制度的改革研究畢業(yè)論文-展示頁
2025-04-25 05:11本頁面
【正文】 adratic 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)稅所得為課稅對象，并對取得的應(yīng)稅所得的個(gè)人征收的一種稅收?，F(xiàn)行稅制對不同來源的所得分別規(guī)定了相應(yīng)的稅率和課稅方法，例如工資薪金所得以納稅人每月取得的工資、薪金收入額扣除2000元費(fèi)用以后的余額為應(yīng)納稅所得額，按照九級超額累進(jìn)稅率計(jì)算應(yīng)納稅額。對于個(gè)體工商戶的生產(chǎn)經(jīng)營所得以及企事業(yè)單位的承包經(jīng)營適用五級超額累計(jì)稅率，對于承租經(jīng)營所得、勞務(wù)報(bào)酬所得、稿酬所得、特許權(quán)使用費(fèi)所得、財(cái)產(chǎn)租賃所得、財(cái)產(chǎn)轉(zhuǎn)讓所得、偶然所得以及其他所得，也分別規(guī)定了相應(yīng)的稅率和計(jì)稅方法。黨的十一屆三中全會以后，我國實(shí)行對外開放政策，隨著對外經(jīng)濟(jì)交往的不斷擴(kuò)大，來華工作、取得收入的外籍人員日益增多。1986年和1987年，國務(wù)院分別發(fā)布了《中華人民共和國城鄉(xiāng)個(gè)體工商業(yè)戶所得稅暫行條例》和《中華人民共和國個(gè)人收入調(diào)節(jié)稅暫行條例》。我國社會主義市場經(jīng)濟(jì)體制改革的目標(biāo)確定后，為了統(tǒng)一、規(guī)范和完善對個(gè)人所得的課稅制度，第八屆全國人民代表大會常務(wù)委員會在對原三部個(gè)人所得課稅的法律、法規(guī)進(jìn)行修改、合并的基礎(chǔ)上，于1993年10月31日公布了修改后的《中華人民共和國個(gè)人所得稅法》(以下簡稱《個(gè)人所得稅法》)，自我國1994年1月1日起以《中華人民共和國個(gè)人所得稅法》的頒布實(shí)施為標(biāo)志的個(gè)人所得稅制度，共列了11個(gè)征稅項(xiàng)目，各項(xiàng)所得分類征收，實(shí)行差別稅率。各項(xiàng)所得不再匯總納稅，扣除額各不相同，也不實(shí)行兩次課征的辦法。個(gè)人所得稅具有兩大功能：一是籌集財(cái)政收入的功能，二是對個(gè)人收入分配狀況進(jìn)行調(diào)節(jié)的功能，這是個(gè)人所得稅特有的功能，也是個(gè)人所得稅區(qū)別于其他稅種的主要特征。從邏輯上看，個(gè)人所得稅的這兩大功
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