个人所得税税制模式改革研究

【作者】 刘宇；

【导师】 徐筱凤；

【作者基本信息】 复旦大学 ， 财政学， 2010， 硕士

【摘要】 个人所得税是世界上最复杂的税种之一,是一种以个人(自然人)在一定时期内取得的应税所得为课征对象的直接税。自1799年英国首先开征个人所得税以来,经过200多年的迅速发展和不断完善,它已成为世界各国普遍开征的一个税种,并且是许多国家尤其是发达国家税制体系中最重要的主体税之一,不仅在聚集国家财政收入方面发挥着重要作用,在调节收入分配方面也具有显著效应。同时,在我国,个人所得税制度也经历一个从无到有、不断发展的过程。自1980年开征个人所得税以来,经过数次修正,已经日趋完善,同时在增加国家财政收入、完善税收杠杆调控体系等方面发挥了良好的作用。但随着社会经济形势的发展和变化,现行的个人所得税制度在运行过程中暴露出许多问题与不足。近20年来,个人所得税的税收收入增长迅速,但在税收总额和GDP中所占的比重依然偏低,收入功能不足也阻碍了调节收入分配功能的充分发挥。本文正是基于目前个人所得税税制模式存在功能缺陷的事实,结合国外业已成熟的税制模式的经验,为我国个人所得税税制模式的改革提出一套适合我国国情并具有可操作性的政策建议。文章内容具体分为以下四个部分：第一部分会就国内外学者在个人所得税的功能及税制模式方面的理论和研究进行整理和概述,其中包括我国个人所得税的功能定位、个人所得税调节功能的实现及其效应、我国个人所得税税制改革的方向等等；其次会从理论上对三种个人所得税制模式进行概述,并从发挥调节收入分配功能和征管效率两方面对三者进行比较和分析；第三部分首先对我国个人所得税的发展历程和现行税制模式的主要内容进行简要的介绍,然后会深入剖析其在发挥税收功能方面存在的缺陷,包括个人所得税在目前税制体系中的地位还不够突出；工薪阶层成为纳税主力军；分类税制造成收入间的税负不公；以个人为纳税申报单位,以及费用扣除体系不够科学、合理,未充分考虑纳税人的实际负担情况；税率设计不合理,适用性差。这些都影响了税收公平原则的体现,阻碍了个人所得税调节功能的发挥；最后会借鉴美国、日本、印度等国个人所得税税制的经验,结合我国国情,为个人所得税改革提出行之有效的建议,即采取分类综合所得税制模式,并就纳税申报单位、费用扣除、税率结构等进行重新设计,以更为充分、有效地发挥个人所得税调节收入分配、缩小贫富差距的功能。更多还原

【Abstract】 The Individual Income Tax is the tax that imposed on all kinds of taxable income obtained by individuals in a certain period. Since it started from Britain, in 1799, individual income tax has already been paid attention to by all the countries around the world, and developed as one of the main taxes in many developed countries. As a kind of "modern tax", it is playing an important role in both collecting fiscal revenues and making income distribution fair.In China, since 1980, after several times of adjustment, the individual income tax system becomes more and more scientific and standardized, and has made its contributions to increasing fiscal revenue and adjusting income distribution in the society. However, with the economic development and social progress, there have existed many faults in the individual income tax system. During the past 20 years, the revenue scale has been rising rapidly, by the faults of present system cannot make it function, even hamper the development of the economy, it is urgent to reform.Standing by reality of our economic development and tax system, with the advanced experience of various foreign countries for reference, this paper will explore the direction, the policy design and the optimize means for our individual income tax.The full text is composed of four parts:Part A:Literature review discusses previous research on the function and system of individual income tax, and the direction of our country’s reform.Part B:This paper gives an introduction of 3 different collection models of individual income tax on theoretical basis, and analyzes the advantages and disadvantages of each model from several angles.Part C:After a simple overview, the paper focuses on the faults of our present individual income tax system, including its weakness in regulating income distribution and its faults in the collection models, the range of the taxation, the starting spot, the tax rate, etc.Part D:The paper first gives conclusions about the learning from advanced experience of United States, Japan and India, and then puts forward brilliant thoughts and concrete measures on building and improving our individual income tax system.更多还原