我国个人所得税制及征管问题研究分析 税务管理专业VIP免费

摘要个人所得税的主要职能有体现在三个方面：筹集财政收入；调节经济，促进经济增长；调节收入分配。其中，个人所得税是调节收入分配的重要手段，我国个人所得税政策实行以来，在这方面一直都发挥了积极的作用。我国的个人所得税征收的时间并不长，在起征点的数额方面也做过几次调整，随着经济的不断发展，我国国民收入得到非常大的提高，个人所得税制度中的各种问题都暴露出来，需要进行改革和完善。同时，由于我国经济中存在的结构性问题，人民的贫富差距不断拉大，这增加对个人所得税调整功能的要求。文章根据最新个税草案，对我国个人所得税存在的问题进行分析，并对充分发挥个税调节功能，缓解分配不公的矛盾提出改革建议。关键词：个人所得税,征收管理,税收制度,费用扣除ABSTRACTThemainfunctionsofthepersonalincometaxisreflectedinthreeaspects:toraiserevenue;regulatingtheeconomy,promoteeconomicgrowth;regulatingincomedistribution.Amongthem,thepersonalincometaxisanimportantmeanstoregulatethedistributionofincome,personalincometaxpolicyinChinahas,inthisrespecthasbeenplayedapositiverole.China'spersonalincometaxcollectiontimeisnotlong,anddoneseveraladjustmentsWiththecontinuouseconomicdevelopment,China'snationalincometogetaverylargeincreaseinthethresholdamount,theproblemsinthepersonalincometaxsystemexposedtheneedtoreformandimprove.Thesametime,duetostructuralproblemsinoureconomy,thepeopleofthegapbetweentherichandthepoorwidening,whichincreasesthepersonalincometaxadjustmentfunction.Accordingtothelatesttaxdraft,theproblemsofChina'spersonalincometaxanalysis,andgivefullplaytoataxadjustmentfunction,toalleviatethecontradictionofunfairdistributionofproposalstoreform.KeyWords:Personalincometax，CollectionandManagement，Taxsystem，Expensededuction目录摘要.....................................................................................................................................IABSTRACT........................................................................................................................II前言.....................................................................................................................................I1.研究背景及意义.............................................................................................................11.1研究背景...................................................................................................................11.2研究意义...................................................................................................................12.我国个人所得税存在的问题........................................................................................32.1分类征收制无法实现税收公平..............................................................................32.2费用扣除方面存在的问题.....................................................................................42.2.1费用上涨速度低于生活成本上涨速度.........................................................42.2.2个人所得定义不够明确..................................................................................52.3自行申报制度存在的问题.....................................................................................62.4管理方面存在的问题...............................................................................................72.4.1现金使用范围过大..........................................................................................72.4.2代扣代缴制度不规范.......................................