论个人所得税税制改革的方向和进路

XCLW57630  论个人所得税税制改革的方向和进路  (字数：4302)

摘要

个人所得税具有调节收入分配和聚集财政收入的两大基本职能，自产生之日起，就受到了世界各国的普遍重视，随着社会经济的发展，个人所得税的主体税种地位也逐步显现与加强。然而，个人所得税的流失问题困扰着财政税收，并且威胁着国家经济的发展、秩序和安全。随着社会经济的迅猛发展税收流失问题也在全球范围内开始猖獗和泛滥，个人所得税流失的治理得到了社会各界的广泛关注，也成为了世界性的难题。通过对现有个人所得税现状与存在问题分析，提出改革方向，为税制改革提供一定理论依据。

关键词

个人所得税；税制改革；税率制定

Abstract

Individual income tax has adjust income allocation and together the two basic functions of fiscal revenue， since the date of produce， I was paid attention to by the countries all over the world， with the development of social economy， the main body of individual income tax tax status also gradually appear and strengthen. However， the loss of personal income tax problems plagued by fiscal and tax， and threatening the development of national economy， order and security. With the rapid development of social economy tax erosion problems also begins to be rampant and flood on a global scale， the management of personal income tax loss obtained wide attention from all sectors of society， has become a worldwide problem. Through analyzing existing personal income tax status and existing problems， put forward the reform direction， provide certain theoretical basis for tax system reform.

Key words

The individual income tax; Tax reform; Policymakers set

目录

摘要I

关键词I

AbstractII

Key wordsII

目录3

一、前言1

（一）研究背景1

（二）研究目的与意义1

（三）国内外文献综述1

二、个人所得税税制改革现状3

（一）个人所得税收入增长现状3

（二）个人所得税收入与GDP的关系3

三、个人所得税税制存在问题分析5

（一）课税模式不科学5

（二）税率设计存在缺陷5

（三）税基与收入形式不匹配6

四、个人所得税税制改革对策建议7

（一）混合税制模式与征管方式设置7

（二）完善个人所得税税率制度7

（三）縮小减免范围，扩大税基7

结论8

参考文献9

致谢10