基于公平原则的我国个人所得税效果分析与改革建议

发布时间：2018-12-16 18:27

【摘要】：2011年6月30日十一届全国人大常委会第二十一次会议通过了关于修改《个人所得税法》的决定，，决定对现行的个人所得税制度进行了一定的调整，其出发点是使个人所得税制度更好的适应当前的经济社会水平，体现税收的公平性。虽然个人所得税改革在一定程度上减轻了工薪阶层的负担，但在组织财政收入和调节收入分配方面仍然存在局限性，从而影响税负公平，个人所得税的政策还需进一步改革。本文基于公共管理中的公平原则来研究我国个人所得税的效果分析和改革建议。利用文献研究法、数据分析法、对比分析法和跨学科研究法。第一，综述了国内外个人所得税的研究现状，阐述了公平原则在公共管理和税收中的具体内涵，以及个人所得税的相关概念和理论依据。第二，分析了当前我国个人所得税的发展现状，主要回顾了我国个人所得税的发展历程，分析当前我国个人所得税的实施目的和2011年个人所得税改革后的实施内容以及前后变化和影响，确定了我国个人所得税的价值取向。第三，分析我国个人所得税在组织财政收入和调节收入分配两方面的实施效果，利用大量统计数据对个税总量、个税主要构成以及个税对不同收入等级的居民和不同性质的收入产生的税负进行分析，然后总结我国个人所得税在公平原则上的缺失原因。第四，借鉴国外个人所得税的经验，针对我国个人所得税在公平原则上的缺失，从个人所得税的税制模式、税制要素、征收管理和外部环境四个方面提出改革我国个人所得税的建议。我国设置个人所得税的初衷是调节收入差距，尤其是要向高收入者多征税，向低收入者少征税，再配合其他手段，以达到收入公平的目的。通过分析我国个人所得税的实施效果，得出其在公平原则上存在缺失，分析其原因并提出改革建议有助于准确定位个人所得税在我国现阶段及以后的发展趋势，能够为我国个人所得税的改革提供有益的指导。因此个人所得税研究在我国有重要的现实意义。作为我国税收政策之一，个人所得税坚持公平原则具有其公共管理的理论意义。
[Abstract]:On June 30, 2011, the 21st session of the 11th National people's Congress [NPC] standing Committee adopted a decision on amending the personal income tax Law, and decided to make certain adjustments to the current individual income tax system. Its starting point is to make the individual income tax system better adapt to the current economic and social level, reflect the fairness of tax. Although the reform of personal income tax has lightened the burden of the working class to a certain extent, there are still some limitations in organizing financial revenue and adjusting the distribution of income, thus affecting the fairness of tax burden, and the policy of individual income tax still needs to be further reformed. Based on the principle of fairness in public administration, this paper studies the effect analysis and reform proposals of personal income tax in China. Literature research method, data analysis method, comparative analysis method and cross-disciplinary research method. First, it summarizes the current research situation of individual income tax at home and abroad, expounds the specific connotation of the principle of equity in public administration and taxation, and the relevant concepts and theoretical basis of personal income tax. Second, it analyzes the current development of personal income tax in China, mainly reviews the development of personal income tax in China. This paper analyzes the purpose of the implementation of personal income tax in our country, the content of implementation after the reform of personal income tax in 2011, and the changes and influences before and after the reform, and determines the value orientation of personal income tax in China. Thirdly, it analyzes the effect of personal income tax in organizing financial revenue and adjusting income distribution, and makes use of a great deal of statistical data to analyze the total amount of personal income tax. The main composition of personal income tax and the tax burden of residents with different income levels and different types of income are analyzed, and then the reasons for the lack of fairness principle of personal income tax in our country are summarized. Fourth, draw lessons from the experience of foreign personal income tax, in view of the lack of fairness principle of personal income tax in our country, from the individual income tax system model, tax elements, Four aspects of levying management and external environment are put forward to reform the personal income tax of our country. The original intention of setting up personal income tax in our country is to adjust the income gap, especially to tax the high income earners more, the lower income people to tax less, and then to cooperate with other means to achieve the goal of income equity. By analyzing the implementation effect of personal income tax in our country, it is concluded that there are some defects in the principle of fairness, and the reasons are analyzed and the reform suggestions are put forward to accurately locate the development trend of personal income tax in our country at present and in the future. It can provide beneficial guidance for the reform of personal income tax in our country. Therefore, the study of personal income tax in China has an important practical significance. As one of the tax policies of our country, the individual income tax adheres to the principle of fairness and has the theoretical significance of public administration.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;D630

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