個(gè)人所得稅若干問題分析

摘要：改革開放以來，我國經(jīng)濟(jì)快速發(fā)展，個(gè)人所得稅已成為財(cái)政收入的重要組成部分，增強(qiáng)對個(gè)人所得稅的征收管理，能有效緩解社會(huì)分配不公的矛盾，減少通貨膨脹率，加快社會(huì)主義市場經(jīng)濟(jì)的蓬勃發(fā)展。所以本文借此機(jī)會(huì)研究我國個(gè)人所得稅制的發(fā)展趨勢，分析當(dāng)前我國個(gè)人所得稅制的改革與問題，希望尋求加強(qiáng)和完善我國個(gè)人所得稅制的途徑，為我國個(gè)人所得稅稅制的未來發(fā)展提出自己的思考和建議，共同構(gòu)建社會(huì)主義和諧社會(huì)。

關(guān)鍵詞：個(gè)人所得稅；稅制模式；發(fā)展趨勢；可行性建議

Analysis of Several Issues Concerning Personal Income Tax

Abstract: Since the reform and opening up,China is rapid economic development,personal income tax has become an important part of fiscal revenue,enhance the management of personal income tax,can effectively alleviate the contradiction of unfair social distribution,reduce inflation,accelerate the vigorous development of the socialist market economy.therefore, this paper hopes to study the development trend of China's personal income tax system,analysis of the current reforms and shortages of the new personal income tax system model in China,in this way, we seek ways to strengthen and improve China’s personal income tax system,put forward your own thoughts and suggestions for the future development of China's personal income tax system,work together to build a socialist harmonious society.

Key words: personal income tax;tax system ; development trend; feasible suggestions

目  錄

1  引  言1

2  概  述1

2.1  個(gè)人所得稅的概念1

2.1.1  個(gè)人所得稅的定義1

2.1.2  個(gè)人所得稅的稅制模式特征1

2.2  我國個(gè)人所得稅制過去發(fā)展的歷程2

2.3  我國個(gè)人所得稅制發(fā)展歷程中存在的問題3

2.3.1  稅制模式弊端存在，公平合理難以實(shí)現(xiàn)3

2.3.2  稅源分散難監(jiān)控，逃稅漏稅現(xiàn)象仍存在4

2.3.3  征管手段較為落后，全面完整的征管體系待健全4

2.3.4  公民納稅意識淡薄，仍需加強(qiáng)依法納稅氛圍4

3  我國新個(gè)人所得稅制模式的改革之處5

3.1  我國新個(gè)人所得稅制模式概述5

3.2  我國新個(gè)人所得稅制的改革之處5

4  我國新個(gè)人所得稅制模式思考與發(fā)展7

4.1  我國新個(gè)人所得稅改革后仍需面臨的問題7

4.2  我國新個(gè)人所得稅存在問題的解決措施9

5  結(jié)  語10

參考文獻(xiàn)11