税收公平与个人所得税的探讨分析研究 税务管理专业VIP免费

税收公平与个人所得税的探讨摘要当前税收公平与个人所得税俨然已经无法跟上我国社会经济发展的步伐，在一定程度上制约了社会主义和谐社会的构建工作，税收公平与个人所得税及个人所得税相关残留的问题成为我国迫切需要解决的问题。首先对个人所得税及我国个人所得税发展历程进行概述，其次，分析了个人所得税纳税的必要性与意义，接着论述了税收公平与个人所得税目前存在的问题。分别包括个人所得税普遍率低、偷税、漏税现象仍然严重、高水平纳税人才缺乏。最后，提出4税收公平与个人所得税的可行性路径，指出应当加强政策宣传与教育，提升人们纳税意识，完善税收制度并培养相关专业人才。关键词：强化个人所得税；调节；收入分配作用；路径AbstractAtpresent,taxfairnessandindividualincometaxseemtohavebeenunabletokeepupwiththepaceofChina'ssocialandeconomicdevelopment,toacertainextentrestrictstheconstructionofaharmonioussocialistsociety,taxfairnessandindividualincometaxandpersonalincometaxrelatedresidualproblemsbecomeanurgentneedtosolvetheproblem.Thispapertakesthecurrentindividualincometaxadjustmentincomedistributionintherealisticquestionasthestartingpoint,thispaperfirstelaboratesthetaxfairnessandtheindividualincometaxsignificance,mainlyincludeshelpstocreatethefaircompetitionexternalenvironment,isadvantageoustoenhancethelaborer'slaborenthusiasm,promotesthenationaleconomytobegoodandthefastdevelopment.Keywords:strengtheningindividualincometax;Regulation;Theroleofincomedistribution;Thepath目录摘要................................................................................................................................1Abstract..........................................................................................................................2引言................................................................................................................................41个人所得税概述.........................................................................................................41.1个人所得税的概述..........................................................................................41.2我国个人所得税发展历程..............................................................................42个人所得税纳税的必要性与意义.............................................................................52.1税收有助于提高纳税人的纳税意识..............................................................52.2有助于实现纳税人财务利益的最大化..........................................................52.3增加国家的税收收入总量..............................................................................63税收公平与个人所得税目前存在的问题.................................................................63.1个人所得税普遍率低......................................................................................63.2偷税、漏税现象仍然严重..............................................................................63.3高水平纳税人才缺乏......................................................................................74税收公平与个人所得税的可行性路径.....................................................................74.1加强宣传力度，树立正确的纳税观念..........................................................74.2健全我国税法制度..........................................................................................84.3培养优秀的个人所得税纳税人才..................................................................85结论............