個人所得稅起征點研究

目       錄

摘要···························································1

引言···························································2   

一、個人所得稅起征點的演進歷史·································2

二、個人所得稅引起爭議的原因···································2

(一)未考慮到我國幅員遼闊，地區差異懸殊·························3   

(二)未考慮到不同個人家庭生活成本的差異·························4

(三)對經濟發展和物價指數上漲因素估計欠充分·····················4

(四)費用扣除沒有考慮到通貨膨脹·································5

(五)工薪階層成為個人所得稅的納稅主體···························5

(六)個人所得稅課稅對象已不適應現代多元化收入結構···············5

三、我國個人所得稅稅制模式存在的問題···························6

四、個人所得稅起征點改革意見···································7

(一)“起征點”指數化···········································7

(二)實行分類綜合所得稅制，并與綜合所得稅相結合·················8

(三)自動調節的公式化免征額·····································9 

結    語·······················································10

參考文獻·······················································11

個人所得稅起征點問題研究

摘    要

個人所得稅是對個人取得的收入或所得征收的稅。從理論上來看，個人所得稅的兩大功能之一就是對收入分配進行調節。個人所得稅在我國實施近三十年，在調節收入分配、緩解貧富懸殊、促進社會穩定、增加財政收入等方面曾起到了積極作用，但是，隨著經濟的發展和個人收入水平的提高，人們取得收入的渠道和方式日益多樣化，目前仍在實施的個人所得稅分類征收制度對收入進行公平調節的作用越來越有限了。其對收入的調節分配作用受到懷疑，個人所得稅起征點的確定，一度受到社會各界的爭議。大眾普遍都希望起征點上調。目前，個人所得稅起征點在國內引起爭議的主要原因是工薪層成了征收主體，普遍要求提高起征點；未考慮到納稅人所必需支付的有關費用與生計費用的增加；費用扣除未考慮通貨膨脹；缺少整體調節；扣費標準未考慮收入差異。應借鑒國際先進的經驗，合理調節個人所得稅征收標準，使其更加規范化，更加公平化。更好的調節社會收入分配，縮小貧富差距，促進國民經濟健康發展。