我國個(gè)人所得稅稅制問題研究

論文編號:KJ493  論文字?jǐn)?shù):13010,頁數(shù):21

我國個(gè)人所得稅稅制問題研究
摘  要
 
 在我國現(xiàn)階段，對個(gè)人所得稅的征管并不理想，個(gè)人所得稅的偷漏現(xiàn)象相當(dāng)普遍、嚴(yán)重，個(gè)人所得稅占稅收總額比重過低、個(gè)人所得稅征管制度不健全、稅收調(diào)節(jié)貧富差距的作用在縮小等弊端客觀存在。
 隨著我國加入WTO和整個(gè)國民經(jīng)濟(jì)總體水平的提高，我國個(gè)人所得稅的征收管理將面臨新的發(fā)展機(jī)遇。在個(gè)人所得稅占稅收收入的比重日益提高的情況下，加強(qiáng)個(gè)人所得稅的征管已顯得尤其重要。本文分析了目前我國個(gè)人所得稅中存在的問題,深入剖析了存在問題的原因, 重點(diǎn)通過規(guī)范研究法、實(shí)證分析法將定基物價(jià)指數(shù)作為一個(gè)自變量，城鎮(zhèn)居民的人均消費(fèi)支出作為一個(gè)因變量，從兩者的格蘭杰因果關(guān)系入手，利用普通最小二乘法建立線性協(xié)整回歸模型，計(jì)算出理論費(fèi)用扣除標(biāo)準(zhǔn)；再通過齊性檢驗(yàn)分析費(fèi)用扣除標(biāo)準(zhǔn)的空間差異，從而為提出有效的治理措施提供依據(jù)。并提出了進(jìn)一步改進(jìn)和完善我國個(gè)人所得稅稅制的措施,以期充分發(fā)揮個(gè)人所得稅在調(diào)節(jié)收入、緩解社會(huì)分配不公以及增加財(cái)政收入等方面的作用。

關(guān)鍵詞：個(gè)人所得稅 格蘭杰因果關(guān)系 齊性檢驗(yàn)

Study of Personal Income Tax
ABSTRACT
 
 At the present stage, to personal tax is not satisfactory, personal income tax evasion is quite widespread, serious, individual income tax was too low, personal income tax system in havens, tax regulation gap's role in narrowing the corruption. With China's accession to the WTO and the entire national economy in General, the level of personal tax is not satisfactory, personal income tax evasion is quite widespread, serious, individual income tax was too low, personal income tax system in havens, tax regulation gap's role in narrowing the corruption.
 With China's accession to the WTO and the entire national economy in General, the level of personal income tax administration will be confronted with new opportunities for development. In personal income tax revenue increasing the proportion of cases, strengthening personal tax has become particularly important. This paper analyzes the current personal income tax problems, in-depth analysis of the causes of the problems, focus on research methods by specification, empirical analysis will fixed base price index as an argument, town residents of per capita consumption expenditure as a dependent variable, from both Granger causality is the place to start, using ordinary least squares linear regression relationship established model, the calculated cost deduction; the theory and analysis by homogeneous inspection fees deduction of spatial difference, so as to come up with effective control measures. And the further improvement and perfection of the personal income tax measures, with a view to making full use of the personal income tax on income, unfair distribution of relief society as well as increased revenues, etc.
 
Key words: Personal income tax  Granger causality  homogeneous inspection

目  錄

 摘  要 I
 ABSTRACT II
 1前言 1
1.1研究背景 1
1.2研究意義 1
1.3研究目標(biāo) 1
 2世界各國個(gè)人所得稅制的概況 2
2.1世界各國個(gè)人所得稅制現(xiàn)狀 2
2.2我國個(gè)人所得稅采用分類稅制模式的現(xiàn)實(shí)選擇 3
 3我國個(gè)人所得稅制的現(xiàn)狀 5
3.1個(gè)人所得稅費(fèi)用扣除標(biāo)準(zhǔn)不均衡 6
3.2個(gè)人所得稅分類稅制設(shè)計(jì)不合理 11
3.3個(gè)人所得稅稅率結(jié)構(gòu)不合理 11
3.4征管質(zhì)量不高，逃稅現(xiàn)象嚴(yán)重 12
 4對完善我國個(gè)人所得稅稅制的若干建議 13
4.1規(guī)范減免扣除項(xiàng)目 13
4.2實(shí)行分類與綜合相結(jié)合的混合稅制模式 14
4.3降低最高邊際稅率，縮減累進(jìn)級數(shù)和收入額的累進(jìn)級距 14
4.4完善征管機(jī)制 14
 5結(jié)論 16
 參考文獻(xiàn) 17
 謝  辭 18