我国个人所得税工资薪金费用扣除标准研究

发布时间：2019-07-05 16:06

【摘要】：现代税制中,个人所得税的地位越来越高,费用扣除制度作为个人所得税制度的核心,直接影响税收公平。工资薪金收入作为个人所得税的重要来源,其扣除标准的重要性不言而喻,关系到广大工薪阶层的切身利益。结合我国经济发展状况与居民收入水平来看,现行的工资薪金所得费用扣除标准早已不符合实际需求。本文从我国个人所得税工资薪金费用扣除标准研究为切入点,采用理论研究与社会调查研究相结合的研究方法,即以我国近年来实际情况为基础进行理论测算,结合社会调查研究情况提出当前我国个人所得税工资薪金所得合理费用扣除标准应定为5000元比较合适,并基于此挖掘个人所得税制度层面上可改进的相关措施。本文主要包括以下六个部分:第一部分,绪论。主要阐述选题背景及研究意义、国内外研究综述、研究方法、研究创新与不足。第二部分,个人所得税工资薪金所得费用扣除的相关理论分析。阐述个人所得税工资薪金所得费用扣除内涵和扣除项目,并基于相关理论提出个人所得税费用扣除理论范围。第三部分,我国个人所得税工资薪金所得费用扣除标准的实际演变过程及理论测算分析。分析我国个人所得税工资薪金所得费用扣除标准演变的四个阶段并进行理论测算,在阐明测算的依据、数据来源、指标、测算方法的基础上,结合四个阶段的现实状况分析得出,个人所得税工资薪金所得费用合理扣除标准的理论测算结论。第四部分,个人所得税工资薪金所得费用扣除标准的社会调查及其分析。在分析问卷目的、受众选择的基础上,以被调查者生活成本支出为重点对问卷调研的结果进行分析,主要包括我国城镇居民实际收支情况、个人所得税的税收意识和对现行扣除标准的看法三大部分,进而得出个人所得税工资薪金所得费用合理扣除标准的社会调查结论。第五部分,工资薪金及相关个人所得费用扣除标准的国际借鉴。总结了美国、英国、日本、印度、巴西等五个国家个人所得税费用扣除制度的优点,以其经验作为我国个人所得税费用扣除制度完善的借鉴。第六部分,关于我国个人所得税工资薪金所得费用扣除标准的建议。在论述调整我国个人所得税工资薪金所得费用扣除标准意义的基础上,从完善我国的个人所得税工资薪金所得费用扣除制度出发,提出完善我国个人所得税费用扣除制度、适应综合分类所得税制模式的具体对策,最后对比第三部分和第四部分的分析结果,以我国个人所得税工资薪金所得理论测算和社会调查为基础综合判断当前合理费用扣除标准,并给出相应的政策建议。
[Abstract]:In the modern tax system, the status of individual income tax is getting higher and higher. As the core of personal income tax system, the cost deduction system has a direct impact on tax fairness. As an important source of personal income tax, the importance of its deduction standard is self-evident, which is related to the vital interests of the working class. Combined with the economic development of our country and the income level of residents, the current deduction standard of wages and salaries has long been out of line with the actual demand. From the point of view of the research on the deduction standard of individual income tax salary and salary in our country, this paper adopts the research method of combining theoretical research with social investigation and research, that is, based on the actual situation of our country in recent years, and puts forward that the reasonable cost deduction standard of personal income tax salary in our country should be set at 5000 yuan at present. And based on this mining personal income tax system can be improved on the level of relevant measures. This paper mainly includes the following six parts: the first part, introduction. This paper mainly expounds the background and significance of the selected topic, research review at home and abroad, research methods, research innovation and shortcomings. The second part, the personal income tax salary income deduction related theory analysis. This paper expounds the connotation and deduction items of the deduction of personal income tax salary and salary, and puts forward the theoretical scope of individual income tax deduction based on the relevant theories. The third part, the actual evolution process and theoretical calculation and analysis of the deduction standard of personal income tax salary and salary in our country. This paper analyzes the four stages of the evolution of the deduction standard of individual income tax salary and salary in our country and calculates it theoretically. On the basis of expounding the basis of calculation, data source, index and calculation method, combined with the actual situation of the four stages, it is concluded that the reasonable deduction standard of individual income tax salary and salary is obtained. The fourth part, the social investigation and analysis of the deduction standard of personal income tax salary and salary. On the basis of analyzing the purpose of the questionnaire and the choice of the audience, this paper analyzes the results of the questionnaire investigation with emphasis on the cost of living expenses of the respondents, including the actual income and expenditure of urban residents in our country, the tax consciousness of individual income tax and the view on the current deduction standard, and then draws the conclusion of the social investigation on the reasonable deduction standard of the salary and salary of individual income tax. The fifth part is the international reference of the deduction standard of wages, salaries and related personal income expenses. This paper summarizes the advantages of the individual income tax deduction system in the United States, Britain, Japan, India, Brazil and other five countries, and takes its experience as a reference for the perfection of the personal income tax deduction system in China. The sixth part is about the deduction standard of personal income tax salary and salary in our country. On the basis of discussing the significance of adjusting the deduction standard of personal income tax salary and salary in our country, starting from perfecting the deduction system of individual income tax salary and salary in our country, this paper puts forward some concrete countermeasures for perfecting the deduction system of individual income tax in our country and adapting to the comprehensive classified income tax system. Finally, the analysis results of the third part and the fourth part are compared. Based on the theoretical calculation and social investigation of personal income tax wage and salary in China, the current reasonable cost deduction standard is comprehensively judged, and the corresponding policy suggestions are given.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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