我国个人所得税课税模式分析研究 税务管理专业VIP专享VIP免费

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...........................