我国个人所得税制度改革研究

【作者】 王强；

【导师】 王妍；

【作者基本信息】 黑龙江大学 ， 经济法学， 2014， 硕士

【摘要】 个人所得税在大多数国家的税收体系里普遍具有举足轻重的地位，是当今世界最繁琐的税种之一。它在保证国家财政收入、调节社会分配等方面意义重大，是国家进行宏观调控重要手段之一。随着市场经济的不断发展，我国个人所得税制度在实践中逐渐暴露出诸多问题，尤其在收入再分配过程中调节功能难以发挥，导致个人收入差距过大、社会不公等矛盾和消极影响。对此，我国个人所得税已历经六次改革，整体上有所成效，但因其固有的个人所得税制度模式等方面问题尚未根治，仍存在根本性缺陷，导致其功能发挥受限。因此，我们需要结合世界整体局势和我国经济社会发展要求，重新审视、分析其根本问题，将国外改革的有利经验运用于我国个人所得税改革进程中，对个人所得税法律制度进行深化改革，使其日臻完善。更多还原

【Abstract】 As one of the most complicated taxes in the world, the individual income tax has apivotal position in the tax system among the countries. This tax plays a significant rolein guaranteeing the national finance income and regulating socialdistribution.Meanwhile, it is one of the most important means of macro-control in ourcountry. With the development of the market economy, our country tax system graduallyexposes many problems, especially in the process of income redistribution. Its functiondoes not work well so that it gives rise to a fact that individual income gap is too large,and social injustice contradictions and negative effect rise. The individual income taxlaw has been reformed six times in our country. Broadly speaking, it seems to beworking. However, due to its inherent problems of tax system pattern not to be cured,there are still fundamental flaws. Therefore, on the basis of combining the overallsituation of the world with China’s economic and social developmentrequirements,reviewing and analyzing the basic problem, our country should use theoverseas beneficial experience in the course of our country’s reform and deepen thereform of the legal system of individual income tax in order to make it graduallyperfect.更多还原