我国个人所得税费用扣除标准与居民消费物价指数的相关分析及联动设计

发布时间：2018-04-03 18:24

本文选题：个人所得税费用扣除标准　切入点：CPI　出处：《河北大学》2014年硕士论文

【摘要】：随着经济的飞速发展所带来的收入水平的提高，使得居民之间的收入分配差距日益加大。而个人所得税对于调解居民的收入差距固有的功能设定，使得居民越来越多的关注个人所得税的改革情况，尤其是个人所得税费用扣除标准的不断调整，有其研究的现实背景。个人所得税费用扣除标准的变动关系到每个公民的切身利益，同时个人所得税费用扣除标准与居民消费价格指数的相关性研究也为我国个税费用扣除标准今后的调整提供了指导，能够使居民的消费水平和消费结构得到优化，真正关注民生，为我国刺激消费提供依据，这是其研究的理论意义。作为代表我国个人所得税水平高低的费用扣除标准，努力实现其调节我国居民收入分配的功能及增加我国财政收入的本质，最后达到刺激消费、拉动内需的目的而进行设计制定。本文通过对个人所得税费用扣除标准的具体概念内容及调整历程进行相应的功能界定，对我国个人所得税的财政和调节收入功能进行分析，得出个人所得税费用扣除标准进行调整的可行性与必要性。然后根据我国个人所得税费用扣除标准中存在的与居民收支脱节、未考虑通货膨胀及家庭负担等因素，总结出影响个人所得税费用扣除标准的四个相关因素：CPI、居民收入水平、居民消费结构、家庭负担能力。并将个人所得税费用扣除标准与四个影响因素进行相关性分析，由个人所得税费用扣除标准与居民消费水平与消费结构及家庭负担之间的次联动分析，从而得出CPI指数与个人所得税费用扣除标准联动的科学性与合理性。进而对个人所得税费用扣除标准与CPI指数进行联动设计，科学修正了历年来的个人所得税费用扣除标准，，并科学预测了未来五年的费用扣除标准水平、据此对纳税等级进行相应调整，以实现完善个人所得税费用扣除标准制度的设计，最终达到缩小收入分配差距实现社会公平的目标，更好的体现个人所得税的功能设定。
[Abstract]:With the rapid development of economy, the income distribution gap between residents is increasing.The function of personal income tax in mediating the income gap makes residents pay more and more attention to the reform of individual income tax, especially the adjustment of the deduction standard of individual income tax, which has its realistic background.The change in the deduction standard for individual income tax expenses concerns the vital interests of every citizen,At the same time, the research on the correlation between individual income tax expense deduction standard and consumer price index also provides guidance for the adjustment of individual income tax expense deduction standard in the future, which can optimize the consumption level and consumption structure of the residents.It is the theoretical significance of its research to pay attention to people's livelihood and provide the basis for stimulating consumption in our country.As the expense deduction standard representing the level of personal income tax of our country, we should strive to realize its function of regulating the income distribution of our country's residents and increase the essence of our country's financial income, and finally achieve the goal of stimulating consumption.The purpose of stimulating domestic demand is designed and formulated.By defining the specific concept and adjustment process of the individual income tax deduction standard, this paper analyzes the financial and adjusting income functions of the individual income tax in China.The feasibility and necessity of adjusting individual income tax expense deduction standard are obtained.Then, according to the factors that exist in the personal income tax expense deduction standard of our country that are out of line with residents' income and expenditure and do not take into account the factors such as inflation and family burden, this paper sums up four related factors that affect the deduction standard of individual income tax expense: CPI, resident income level, etc.Household consumption structure and household affordability.And the correlation analysis between the individual income tax expense deduction standard and the four influencing factors, and the secondary linkage analysis between the individual income tax expense deduction standard and the resident consumption level and the consumption structure and the family burden,Thus, the scientific nature and rationality of the linkage between CPI index and individual income tax deduction standard are obtained.Furthermore, the paper designs the personal income tax deduction standard and CPI index, scientifically modifies the individual income tax deduction standard over the years, and scientifically predicts the standard level of expense deduction in the next five years.In order to realize the design of the standard system of individual income tax expense deduction, the goal of narrowing the income distribution gap and realizing social equity can be achieved, and the function setting of individual income tax can be better reflected.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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