我国个人所得税改革中的公平问题研究

【作者】 李桂平；

【导师】 张明；

【作者基本信息】 西南财经大学 ， 财政学， 2005， 硕士

【摘要】 一、论文研究的目的和意义在沸沸扬扬的个人所得税修订的讨论中,公平问题成为社会各界关注的焦点。从理论者到社会公众都围绕个人所得税的公平问题提出了自己的观点。一种观点认为,我国现行的个人所得税并不能有效的调节个人收入分配差距,不能体现税收的公平原则,税制改革应该强调个人所得税维护社会公平的功能;一种观点认为,现行的个人所得税的公平问题很严重,造成了“劫贫济富”,扭曲了个人所得税的收入公平分配的功能,加剧了居民收入差距的扩大;一种观点认为,现今的个人所得税不是我国的主体税种,收入公平分配不是其的主要职能,并不存在严重的公平问题;一种观点认为,个人所得税是我国当前发展最快的税种,成长中的个人所得税应该更有效的维护社会公平。虽然众说纷纭,但是要求改革个人所得税,体现公平价值的呼声最为响亮。个人所得税的公平问题何以成为众人的焦点?个人所得税的公平问题体现在税制那些方面?公平价值怎样体现?个人所得税怎么改等等?这一系列的问题引发了作者的思考。通过大量资料的查阅和思考,作者逐渐形成了自己的立场和观点。作者认为公平问题不仅仅是一个价值观念,它包含了多重因素,如经济条件、政治制度和税收征管技术手段。个人所得税公平问题的存在有其客观性。虽然政府去年明确表示要加强个人所得税的征管,提高高收入者的纳税额在个人所得税中的比重,但作者认为目前的个人所得税是不能有效的调节日益扩大居民收入分配差距。只有对个人所得税制进行系统改革,才能真正增进社会公平,促进经济发展。个人所得税改革对公平价值的重视是我国个人所得税制度改革的一个趋势。二、论文的基本思路和逻辑结构文章从个人所得税的基本理论开始进行分析,具体阐述了个人所得税的两个公平原则和它的收入公平分配的功能。然后研究我国的个人所得税的现状,指出其存在的问题。在现今的个人所得税制中,存2在很多的不公平因素,它们制约着我国经济的发展,不利于社会的进步。文章从公平的两个方面指出我国个人所得税存在的问题,并相应地提出了一些有效的解决办法。通过国际比较和历史比较方法,结合我国的具体国情,对个人所得税改革进行理论和实证分析,将公平价值的实现寓于个人所得税的改革之中。三、论文的基本内容和主要观点如下:个人所得税是世界上公认的一种良税,是促进经济发展和维护社会稳定一个重要的制度调控工具。个人所得税在我国起步晚,但是发展迅猛,这是由个人所得税的本身的基本属性和我国经济社会发展环境决定的。论文探讨了个人所得税的公平价值在我国个人所得税制改革过程中的体现在那些方面及其如何完善。文章主要分为三个部分 ;第一章主要介绍了个人所得税的一些基本理论,主要是关于个人所得税公平方面的。先从介绍个人所得税开始,阐述个人所得税的基础理论。调节收入分配差距、稳定经济、人们收入提高和个人所得税的财政功能需要个人所得税。个人所得税具有公平税负,富有弹性,不易形成重复征税的特点。征收个人所得税应具有税收的公平原则。公平原则包括横向公平和纵向公平,个人所得税横向公平要求税收要同等地对待同样的人,关键是税基的选择,包括所得的选择和应纳税所得额的确定;个人所得税的纵向公平原则要求具有不同纳税能力的人必须交纳不同的税收,但对高收入者征收较高的边际税率有可能抑制有能力者的工作积极性而减少收入及财富的创造,从而对一国整体经济发展产生不利影响。接着论文介绍了个人所得税对收入公平分配的作用,首先从理论上探讨了个人所得税在收入分配的功能,然后从制度上论述了税收制度上的收入公平分配,提出了具体的税收公平的衡量标准——洛伦茨曲线和基尼系数。第二章主要是介绍个人所得税在我国的发展现状和所存在的公平问题。个人所得税在我国发展迅猛,短短的 25 年发展就成为我国的第四大税种,税收在 GDP 的比重也在逐年增加。个人所得税虽然发展很快,但是仍然存在很多的问题。这些问题的存在直接削弱了税种设置的效率,甚至违背了该税种最初设计时的本意,未能体现出个3人所得税对个人收入水平的调节,未能在促进收入公平分配的基础上增加财政收入。这些问题主要表现在以下几个方面:(1)个人所得税影响其收入公平分配功能的有效发挥。(2)个人所得税征收范围不宽,缩小了税收的税基。(3)税收优惠内外有别,很不公平。(4)征管方面问题很多,效率低下。(5)征管权归地方所有,造成区域税负不公 。个人所得税问题很多,但主要体现在税收负担不公平的上面。文章主要从横向公平和纵向公平的两个方面来研究我国个人所得税制。横向公平在个人所得税制存在的问题有:单一分类税制;扣除额不科学,没有年度连续性,没有实行指数化;纳税人没有享受相同数量所得的能力差别。纵向公平的问题有:过高的边际税率产生税负不公;过多的税率级距是个人所得税计算烦琐,增加了税收成本;征管模式存在很多的问题,不能体现税收的公平。接着对公平的缺失问题进行了原因分析,认为我国现今的个人所得税不公平主要是由我国的经济条件、政治制度、技术手段、制度因素和国际趋势造成的。文章的最?更多还原

【Abstract】 1. The purpose and significance of this thesis In the heated discussion about Individual Income Tax’s reform,equity becomes the focus that variety of the society pay close attention to.From theorists to the social public, they have their own views about theissue. Though opinions vary, all call for the demand to enforce equity ofIndividual Income Tax. Why does equity of Individual Income Tax become the point at issue?What aspects does it embody? How does its value realize? How doesIndividual Income Tax reform? These lines of questions have caused theauthor to think. Through careful consideration after consulting a largeamount of materials, author has formed his own standpoint gradually. Itincludes multiple factors, such as economic condition, political systemsand Tax collection and management. The value of it has its objectivity.According to the systems of Individual Income Tax at present in ourcountry, it can not adjust Resident’s income gap effectively though therelated authorities express clearly that The Individual Income Tax ofimproving the people with high income is in the proportion of the grossincome of the tax revenue. In spite of many uncertain factors, the authorstill thinks in the long term, the importance of the equity will be a trend ofIndividual Income Tax’s reform. 2. The basic train of thought and logic structure of this thesis The thesis starts and discusses from the basic theories of theIndividual Income Tax, and it explains two fair principles and its fairfunctions that assign of income of the Individual Income Tax concretely.Then it continues studying the current situation of the Individual IncomeTax of our country and points out its existing problem. In the IndividualIncome Tax System, there are a lot of unfairness factors that arerestricting the development of the economy of our country and theprogress of the society. The thesis points out the question of presentIndividual Income Tax of our country from two fair respects. It has putforward some effective solutions accordingly. Through international andhistorical comparison, accompanied with the concrete national conditionsof our country, the thesis analyzes the tax equity, and gives a generalpicture of the reform, which includes the realization of fair value. 3. The main contents and views of this thesis The Individual Income Tax is a generally acknowledged good tax inthe world, bringing about an advance in economy. It is a tool ofsafeguarding an important system of social stability. The IndividualIncome Tax starts late in our country, but it develops swiftly and violently,which can not be separated by its own basic attribute and thedevelopment environment of economics and society of our country. Thethesis probes what aspects fair value of the Individual Income Taxembodies and how it improves. The thesis is divided into three partsmainly: Chapter one introduces some basic theories of the Individual IncomeTax mainly, mainly about its equity. From recommending the IndividualIncome Tax firstly, the thesis explain the theoretical foundation of theIndividual Income Tax.. The fair principle includes horizontal fair andvertical fair. Then the thesis has introduced the Individual Income Tax tothe fair function that assigns of the income. Chapter two introduces the current situation of Individual IncomeTax and its fair questions。The Individual Income Tax is developed swiftand violently in our country, having become the fourth major tax categoryof our country in short 25 years, and the tax revenue increases constantlyyear by year in the proportion of GDP。But a lot of questions still exist。These questions are shown in the following several aspects mainly:(1)The Individual Income Tax influences its function of Fair incomedistribution;(2)The range of collection of Individual Income Tax is notwide;(3)Tax allowance is unfair;(4)A lot of questions exist in theIndividual Income Tax collection and management, and its efficiency islow;(5)the right of Levying and managing belongs to province, whichcauses the regional burden of taxation to b更多还原