我国个人所得税的完善研究

【作者】 李建军；

【导师】 王德祥；

【作者基本信息】 武汉大学 ， 财政学， 2005， 硕士

【摘要】 本文研究的中心问题是我国个人所得税的完善。文章首先对建立个人所得税的基本理论,如税收原则理论,最适课税理论和税收功能理论进行了概述,为下文的分析研究提供理论基础。其次,文章从个人所得税的财政收入功能、收入分配功能和经济调节功能三方面,对我国个人所得税的功能状况进行研究,分析其存在的问题和内在原因。进而,结合我国的具体现实,对建立我国个人所得税的主要功能进行选择和分析,认为我国的个人所得税应以公平收入分配为目标,组织财政收入为基础。最后,以个人所得税的理论为指导,结合我国的实际,从个人所得税的课税模式、费用扣除、税率和城乡税制一体化四方面对我国个人所得税进行具体的分析研究,并提出改革完善的政策建议,以促进我国个人所得税的公平合理。更多还原

【Abstract】 The crucial question is the reform of our country’s Individual Income Tax in this article. Firstly, in order to establish a base for the following study, the article introduces some essential theories, such as, the theory of tax criterion, the optimal income tax theory, the theory of tax function, etc. Secondly, from three respects of fiscal revenues function, income distribution function and economic regulating function of the Individual Income Tax, the article carry on research to the function state of the Individual Income Tax of our country, analyses its existing problem and inherent reason. And then, combining the concrete reality of our country, the author analyses the main function of setting up Individual Income Tax of our country, think the Individual Income Tax of our country should regard income distribution function as the goal, based on organizing the fiscal revenues. Finally, regarding theory of the Individual Income Tax as guidelines, combining the reality of our country, the author concretely analyses the mode of the Individual Income Tax, the deduct of tax, tax rate of the Individual Income Tax, the integrating of tax system in urban and rural areas, and puts forward some recommendations with perfect reform, in order to promote Individual Income Tax of our country fair and reasonable.更多还原