我国个人所得税税制问题研究

论文编号:KJ493  论文字数:13010,页数:21

我国个人所得税税制问题研究
摘  要
 
 在我国现阶段，对个人所得税的征管并不理想，个人所得税的偷漏现象相当普遍、严重，个人所得税占税收总额比重过低、个人所得税征管制度不健全、税收调节贫富差距的作用在缩小等弊端客观存在。
 随着我国加入WTO和整个国民经济总体水平的提高，我国个人所得税的征收管理将面临新的发展机遇。在个人所得税占税收收入的比重日益提高的情况下，加强个人所得税的征管已显得尤其重要。本文分析了目前我国个人所得税中存在的问题,深入剖析了存在问题的原因, 重点通过规范研究法、实证分析法将定基物价指数作为一个自变量，城镇居民的人均消费支出作为一个因变量，从两者的格兰杰因果关系入手，利用普通最小二乘法建立线性协整回归模型，计算出理论费用扣除标准；再通过齐性检验分析费用扣除标准的空间差异，从而为提出有效的治理措施提供依据。并提出了进一步改进和完善我国个人所得税税制的措施,以期充分发挥个人所得税在调节收入、缓解社会分配不公以及增加财政收入等方面的作用。

关键词：个人所得税 格兰杰因果关系 齐性检验

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  录

 摘  要 I
 ABSTRACT II
 1前言 1
1.1研究背景 1
1.2研究意义 1
1.3研究目标 1
 2世界各国个人所得税制的概况 2
2.1世界各国个人所得税制现状 2
2.2我国个人所得税采用分类税制模式的现实选择 3
 3我国个人所得税制的现状 5
3.1个人所得税费用扣除标准不均衡 6
3.2个人所得税分类税制设计不合理 11
3.3个人所得税税率结构不合理 11
3.4征管质量不高，逃税现象严重 12
 4对完善我国个人所得税税制的若干建议 13
4.1规范减免扣除项目 13
4.2实行分类与综合相结合的混合税制模式 14
4.3降低最高边际税率，缩减累进级数和收入额的累进级距 14
4.4完善征管机制 14
 5结论 16
 参考文献 17
 谢  辞 18