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個(gè)人所得稅論文提綱
論文題目《中國(guó)個(gè)人所得稅改革面臨的困境探究》
中文摘要
改革開(kāi)放以來(lái),我國(guó)經(jīng)濟(jì)的快速發(fā)展使得一部分人先富起來(lái),國(guó)內(nèi)的收入分配不均問(wèn)題日益嚴(yán)重,具有收入分配調(diào)節(jié)功能的個(gè)人所得稅制度也顯現(xiàn)出了很多不足,多年來(lái)國(guó)內(nèi)學(xué)術(shù)界對(duì)個(gè)人所得稅的改革進(jìn)行了廣泛的討論,目前對(duì)個(gè)人所得稅所存在的問(wèn)題形成了較為統(tǒng)一的認(rèn)識(shí),問(wèn)題主要集中在稅制模式的選擇、應(yīng)稅項(xiàng)目的確定、稅率的設(shè)計(jì)、減免稅項(xiàng)目的設(shè)計(jì)、納稅單位的設(shè)計(jì)。自 1994 年稅制改革后,第九個(gè)五年計(jì)劃制定并啟動(dòng)之時(shí),我國(guó)就對(duì)個(gè)人所得稅制提出了“綜合與分類(lèi)相結(jié)合”(混合稅制)的改革方向,歷經(jīng) 4 個(gè)五年計(jì)劃,至“十二五”規(guī)劃,目前個(gè)人所得稅改革仍然只是在免征額上做了幾次修正,對(duì)于系統(tǒng)的稅制問(wèn)題的改革一再受阻,遲遲沒(méi)有方案出臺(tái),可謂歷經(jīng)艱辛。由此可見(jiàn),個(gè)人所得稅改革問(wèn)題是當(dāng)前稅制改革中最值得研究、最需要關(guān)注、最迫切解決的一個(gè)關(guān)鍵問(wèn)題。
本文采用定性與定量的方式對(duì)個(gè)人所得稅模式進(jìn)行探討,對(duì)比我國(guó)現(xiàn)行個(gè)人所得稅制度存在的缺陷,分析我國(guó)稅制模式選擇及改革存在的困難,結(jié)合國(guó)外個(gè)人所得稅稅稅制改革的經(jīng)驗(yàn),對(duì)稅制改革中的納稅單位進(jìn)行更深一步的分析研究,并提出一個(gè)具體的方案以供參考。
關(guān)鍵詞:個(gè)人所得稅制度 混合稅制 納稅單位
Abstract
Since China's reform and opening up, China's rapid economic development made partof the people become prosperous first. While the domestic income inequality problemsbecame increasingly serious, Personal income tax system which has the function ofadjusting income distribution is also showing a lot of shortcomings. In recent years,domestic academic circle has carried on the extensive discussion over personal income taxreform. At present, the researchers and scholars have formed a more unified understandingof personal income tax problems. The problem mainly concentrated on the choice of taxsystem mode, the determination of taxable items, the design of tax rates, tax reductions orexemptions of project, the design of tax unit. Since the tax reform in 1994, we have putforward “combination of comprehensive and classification”(Mix Tax System) as thereform direction of personal income tax system. After four five-year plans, to the 12thfive-year plan, the current personal income tax reform only had several modification on theexemption. The reform of tax system blocked with delayed package again and again. Thus,individual income tax reform is the most worthy of researching, needing concerns and themost urgent key problem in the current tax system reform.
This paper adopts qualitative and quantitative way to discuss the personal income taxmodel, comparing the flaws of the current individual income tax system in our country,analyzing the difficulty in the choice of tax system pattern and the reform. Based on theexperience of foreign tax reform, the report does further analysis and research for tax units,and comes up with a specific scheme for reference.
Keywords: Individual Income Tax Reform Mix Tax System Tax Unit
目 錄
第 1 章 序 言
1.1 選題背景及研究意義
1.2 文獻(xiàn)綜述及評(píng)述
1.2.1 國(guó)外文獻(xiàn)綜述
1.2.2 國(guó)內(nèi)文獻(xiàn)綜述
1.2.3 簡(jiǎn)要評(píng)述
1.3 研究方法和內(nèi)容
1.3.1 研究方法
1.3.2 研究?jī)?nèi)容
1.4 本文的創(chuàng)新與不足
第 2 章 個(gè)人所得稅制的基本理論
2.1 稅制模式的類(lèi)型及其含義
2.1.1 分類(lèi)稅制
2.1.2 綜合稅制
2.1.3 混合稅制
2.2 三種所得稅模式的比較
2.2.1 從稅收公平的角度
2.2.2 從稅收效率的角度
第 3 章 我國(guó)現(xiàn)行個(gè)人所得稅稅制模式
3.1 我國(guó)個(gè)稅稅制改革的歷史沿革
3.2 我國(guó)現(xiàn)行稅制模式的主要內(nèi)容
3.3 現(xiàn)行課稅模式存在的問(wèn)題
3.3.1 現(xiàn)行所得稅模式與個(gè)人所得稅開(kāi)征的主要目標(biāo)相沖突
3.3.2 采用分類(lèi)稅制對(duì)經(jīng)濟(jì)變化缺乏彈性
3.3.3 非貨幣性收入游離征稅范圍之外,稅基較窄
3.3.4 費(fèi)用扣除不合理,缺乏個(gè)性化調(diào)整
3.3.5 稅率結(jié)構(gòu)復(fù)雜,存在明顯的不公平
3.3.6 以個(gè)人為納稅申報(bào)單位,不盡合理
第 4 章 國(guó)外個(gè)人所得稅稅制模式
4.1 世界個(gè)稅稅制模式的發(fā)展演變
4.2 典型國(guó)家的個(gè)稅稅制模式
4.2.1 綜合制:以美國(guó)聯(lián)邦個(gè)人所得稅為例
4.2.2 混合制:以日本個(gè)人所得稅(中央稅)為例
4.3 對(duì)我國(guó)個(gè)人所得稅制改革的借鑒
第 5 章 我國(guó)個(gè)稅稅制模式的改革
5.1 我國(guó)個(gè)稅稅制模式選擇分析
5.2 我國(guó)個(gè)稅稅制改革存在的困難及解決方案
5.2.1 拓寬稅基
5.2.2 費(fèi)用扣除
5.2.3 納稅單位
5.2.4 稅收征管
5.3 對(duì)納稅單位問(wèn)題的進(jìn)一步探討
5.3.1 國(guó)外以家庭為納稅單位的實(shí)踐
5.3.2 我國(guó)實(shí)行以家庭為納稅單位的設(shè)計(jì)研究
5.4 走向混合稅制改革的基本框架
結(jié) 論
參考文獻(xiàn)
致 謝
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