个人所得税比较研究

【作者】 马新慧；

【导师】 苑新丽；

【作者基本信息】 东北财经大学 ， 财政学， 2005， 硕士

【摘要】 个人所得税是对个人取得的各项应税所得征收的一种税,最早源自英国,始于1799年,具有课税公平、富有弹性、不易重复征税的特点,它不仅是国家财政收入的重要来源,而且还具备调节个人收入分配和促进经济增长的重要职能。作为国家筹集财政收入、公平收入分配的一种“现代税”,个人所得税已日益被世界各国所重视。 鉴于澳大利亚的个人所得税是中央的主体税,其所实行的综合所得税制又是我国个人所得税发展的目标模式,且其和我国一样采取正列举方式,税制比较完善、全面,较好地发挥了个人所得税的财政收入和经济调控并重的职能,故本文拟以中澳两国为样本对个人所得税进行比较研究,找出可以应用于我国的可借鉴之处。 本文共分四个部分: 第一部分导论,是对个人所得税的基本介绍,包括个人所得税的内涵、基本特征、职能定位以及历史演进等。 第二部分是文章的主体,比较分析了个人所得税的差异,包括个人所得税地位的比较、税制模式的比较、以及基本制度的比较。对个人所得税基本制度的比较是这部分的主要内容。 第三部分对中澳个人所得税制作了简要的分析评价,并进一步分析了中国和澳大利亚等发达国家的个人所得税差异的原因。 第四部分提出了对我国个人所得税研究的思考,首先提出完善我国个人所得税的基本思路,接着针对第二部分所比较的项目,逐个提出完善的基本思路。 通过比较研究可以发现,我国与澳大利亚等发达国家的个人所得税差异的根本原因是经济发展水平的差距,我国的生产力水平还比较低;其次,个人所得税模式的选择主观上受税种地位的影响;而且,分类所得税制和综合所得税制的理论基础不同;再次,个人所得税基准税制的差异是各种因素的综合反映;此外,主动申报者不多与公民纳税意识薄弱及社会制度有关。 结合我国实际,完善个人所得税制的指导思想应该是:收入、调节相结合,适当考虑效率原则。首先要选择适合我国国情并具有长远性的税制模式,即综更多还原

【Abstract】 The Individual Income Tax is the tax that imposed on all kinds of taxable income obtained by individuals. It started from Britain, in 1799. Individual Income Tax has the characteristics of fair, flexible and avoiding tax repeated. Individual Income Tax is not only the important source of the national fiscal revenues, but also has important functions of regulating personal income distribution as well as increasing the growth of economics. As a kind of "modern tax" in collecting fiscal revenues and making income distributions fair, the Individual Income Tax has already been paid attention to by all the countries around the world day by day.As the Individual Income Tax of Australia is the main tax of the state and uses the same means to list incomes and deductions as ours, and its Comprehensive Income Tax Mode is our goal, it is more perfect and exert the double banlanced functions of both organizing fiscal revenue and adjusting economics well, so this article is going to take Australia and China as samples, to compare their Individual Income Tax, and find out the advantages that we can use for reference.The article has four parts.The first part is the general introduction of Individual Income Tax, including the definition, common features, functions, and the history.The second part is the main part of the article. It compared and analysized the differences between the Individual Income Tax of Australia and that of China, including the differences of status, taxation mode, and the basic taxation system. The last aspect, the basic taxation system, is the main section of this part.In the third part, I gave simple conclusions for the Individual Income Tax of Australia and China respectively, and analysized their difference further.In the last fourth part, I gave some suggest to the Individual Income Tax of China. I suggested some basic thinkings first, then suggested more material ways of how to improve it according to each items that I mentioned in part two.It can be seen from the comparisons above that the main reason of the differenceof Individual Income Tax Systems between developed countries such as Australia and China is the different economic levels. The productivity level of China is still low. Secondly, the choice of the mode of the Individual Income Tax is affected by its status subjectively. Thirdly, the theoretical foundation of the Categorized Income Tax and the Comprehensive Income Tax is different. In addition, the difference of basic tax systems of the Individual Income Tax is the comprehensive reflection of all the tax factors. Last but not least, the lack of declaring and paying tax relate to the weakness of citizen’s consciousness and social system.Combining with the reality of our country, the guidelines of improving the Individual Income Tax System should be: combine income with regulations, and consider the efficiency principle properly. To improve the Individual Income Tax of China, we should choose a long-term taxation mode which can suit our country’s national conditions, that is the Comprehensive Income Tax Mode, and we should adjust the judgment of taxpayer’s standard, define the range of objects of taxation again, adjust the tax rates structure, adjust the deductions standard, add tax allowance, and regard the family as a unit to declare and pay taxes.This text is one of the few articles that compare the Individual Income Tax Systems between Australia and China nowadays in China. I suppose it can be used by someone in the study in the field of Individual Income Tax in the future.更多还原