我国个人所得税课税模式分析摘要良好的个人所得税制度,有利于促进消费,提高生产力,促进社会经济的发展;有利于缩小贫富差距,提高国民幸福指数,减少社会矛盾。由此可见,个人所得税制的正确选择对社会的发展存在着重要的现实意义。然而我国现行个人所得税制存在税负不公平,征收手段落后和税源流失严重等问题,税收的收入调节作用越来越弱,贫富差距逐渐拉大。我国可通过分类所得税制向分类与综合相结合的所得税制进行转换,并对该模式下的税收征管的配套措施进行完善,包括进行税源管理、优化税法要素、家庭联合纳税申报、提高个人纳税意识、加强信息化建设等,并将这些措施真正落实,达到缩小贫富差距,缓解社会矛盾的作用。关键词:个人所得税制;贫富差距;对策AnalysisonTaxationModeofpersonalincometaxinChinaAbstractAgoodpersonalincometaxsystemisconducivetopromotingconsumption,improvingproductivity,promotingsocialandeconomicdevelopment,narrowingthegapbetweentherichandthepoor,raisingthenationalhappinessindex,andreducingsocialcontradictions.Thus,thecorrectchoiceofpersonalincometaxsystemhasimportantpracticalsignificanceforthedevelopmentofsociety.However,thecurrentindividualincometaxsysteminourcountryhassomeproblems,suchasunfairtaxburden,backwardmeansofcollectionandseriouslossoftaxsources.Thefunctionoftaxrevenueregulationisbecomingweakerandweaker,andthegapbetweentherichandthepoorisgraduallywidening.Chinacanconvertthetaxableincometaxsystemtotheincometaxsystemthatcombinesclassificationandintegration,andperfectthesupportingmeasuresoftaxcollectionandmanagementunderthismodel,includingthemanagementoftaxsources,optimizationoftaxlawelements,andjointtaxdeclaration.Keywords:Personalincometaxsystem,problem,countermeasure目录一、前言..................................................2(一)研究背景和意义..................................2(二)研究目的........................................2(三)论文的研究方法..................................21、文献研究法......................................22、案例分析法......................................2二、参考文献综述..........................................3(一)国外文献综述....................................31.最优所得税理论...................................32.其他相关理论.....................................3(二)国内文献综述....................................3(三)文献评述........................................4三、个人所得税课税模式分类................................5(一)分类所得税制....................................5(二)综合所得税制....................................5(三)综合与分类相结合的个人所得税制..................5四、我国个人所得税课税模式存在的问题......................7(一)征收模式不合理..................................7(二)隐瞒收入导致个人所得税流失......................7(三)不合理的费用扣除................................7(四)利用政策漏洞及转换收入减少交税......................8五、优化我国个人所得税课税模式的措施......................9(一)科学的征收模式..................................91.根据实际将分类征收和综合征收相结合...............92.完善应税项目列举法...............................9(二)加强征管效率和提高纳税人纳税意识...............10(三)合理的费用扣除标准.............................10(四)完善个人所得税税收制度以减少漏洞...............111.适当调整税率....................................112.阻断过度福利支付给个人..........................11六、结语.................................................13参考文献...........................