学校代码学生证号XX大学本科毕业论文我国个人所得税流失的现状与完善对策thecurrentsituationofindividualincometaxlossesinourcountryanditscountermeasures作者姓名：专业：会计学指导教师：职称：学位类别：管理学学士论文起止年月：年月至年月目录摘要..................................................................................................................................................3Abstract.......................................................................................................................................-1-【引言】......................................................................................................................................-2-一、文献综述..............................................................................................................................-3-二、个人所得税严重流失的现状..............................................................................................-6-三、目前我国个人所得税流失的主要原因..............................................................................-8-(一）我国个人所得税税制本身存在问题........................................................................-8-（二）其他方面原因........................................................................................................-10-四、我国个人所得税完善的对策............................................................................................-10-五、结语....................................................................................................................................-12-【参考文献】............................................................................................................................-13-摘要通常说的“的起征点”，确切名称为“个人工资、薪金收入所得税的起征点”，即税前扣除额。个人所得税是国家调节公民个人收入的重要经济杠杆，它的征收为调节社会分配、维护社会稳定等起到了重要作用。本文共包括三部分，主要从理论出发，对完善所得税作以系统深入阐述。在第一部分，文章对我国先行所得税的现状进行了全面论述。总结了我国所得税的基本情况，从多方面分析了个人所得税的弊端，并揭示了个人所得税严重流失问题。第二部分文章总结了我国个人所得税流失的原因，首先说明我国所得税本身存在的问题然后又从其他四个方面进行论述。分别从征管权的归属上、税基的确定上、税率的设计上、征管的方式上分别论述原因。第三部分，文章提出了完善我国个人所得税的对策，具体措施包括：实行个人所得税制度和征收办法的改革，为公民纳税提供良好、便捷的税务服务；全面实行金融资产实名制；加大逃税的各种成本和风险，激励公民依法纳税；进一步规范公民与政府之间的契约关系与服务关系。并在最后提出对于税制本身的改革建议。【关键词】个人所得税流失；现状；得税流失原因；对策AbstractPretaxdeduction,usuallycalled“thecutoffpointofindividualincometax”,whosepropernameis“thecutoffpointofincometaxfromindividualsalariesandwages”.Individualincometaxthatplaysakeyroleinadjustingsocialdistributionandmaintainingsocialstabilityisanimportanteconomiclevertoadjustcitizens`incomeforcountries.Thisarticleisdividedintothreeparts.Basedontheories,itelaboratesonperfectingincometaxinasystemicway.Inthefirstpart,itgivesafulldiscussionandsummaryonthecurrentsituationofourcountry’sincometax.Itnotonlyanalysestheshortcomingsofindividualincometaxfromvariousaspects,butalsorevealsanissuesofseriouslossesofindividualincometax.Atthebeginningofthesecondpart,itrepresentstheproblemsexistingonourcountry’sindiv...
