【作者】 高扬；

【导师】 王春玲；

【作者基本信息】 东北师范大学 ， 财政学， 2009， 硕士

【摘要】 税收是国家财政收入的重要组成部分和调控经济的重要手段,是社会经济发展的“稳定器”。个人所得税是直接税的一种,是调节个人收入分配的政策工具。自我国开征个人所得税以来,个人所得税在组织财政收入、调节收入分配方面发挥了重要作用。近年来,随着我国社会主义市场经济的不断发展,出现了个人收入分配差距逐渐拉大的现象,对社会稳定以及国民经济的可持续发展产生了不利影响。我国的个人所得税制度已经不能适应目前经济发展水平的需要,对个人所得税制度的修改和完善已经迫在眉睫。本文从对我国个人所得税和个人所得税制度的概念界定出发,分析了优化我国个人所得税制度促进社会发展的机理。通过对我国个人所得税制度的产生和发展过程,指出该制度目前在实体法和程序法方面存在的问题。借鉴国外的相关经验,探讨我优化我国个人所得税制度的方向,从实体法和程序法两方面分别提出相应的对策,即个人所得税制度应实现从分类所得税制向综合所得税制的转化,合理设置税率和费用扣除标准,选择科学的纳税单位,拓宽征税范围,逐步加强对征管制度的改革和相关配套制度的完善,使个人所得税的征收成为推动中国社会主义市场经济平稳前行的有力工具之一。更多还原

【Abstract】 The tax revenue is an important component of fiscal revenues, and crucial adjusting and controlling means, which is the“stabilizer”of social economic development. Individual Income Tax is one kind of direct tax. A policy tool used to regulate personal income distribution. Since the day Individual Income Tax was levied, it has played an important role in organizing the fiscal revenues, regulating income distribution. In recent years, with the constant development of our country’s socialist market economy, disparity of personal income distribution was widened influence both to the social stability and national economy gradually, which made unfavorable sustainable development. Our country’s Individual Income Tax System can’t already meet the need of the latest economy development. Modification and completion of the system are extremely urgent.In this text, our country from the Individual Income Tax and Individual Income Tax System to define the concept, the analysis of Individual Income Tax System to optimize our country to promote the mechanism of social development. Of our country have an Individual Income Tax System and the development process, pointing out that the system currently in substantive and procedural law with regard to the problem. Relevant experience from abroad, to explore my country and optimize the direction of Individual Income Tax System, from the substantive and procedural law, proposed separately by two corresponding measures. Individual Income Tax System that is to be achieved from the classification of the income tax system to the income tax system into a comprehensive, reasonable tax rates and the cost of setting the standard deduction, the tax unit of the scientific selection and broaden the tax base, and gradually strengthen the collection and management system reform and improve the supporting system, the Individual Income Tax has become China’s socialist market economy before a smooth one powerful tool..更多还原