【作者】 王姝；

【导师】 刘惠荣；

【作者基本信息】 中国海洋大学 ， 法律， 2011， 硕士

【摘要】 个人所得税是一种直接税,在市场经济条件下,是一国组织财政收入的主要来源。我国的个人所得税法自1980年实施以来,经历了一个从无到有,从少到多的不断壮大过程,然而由于经济体制的转变和国民收入分配制度的改革,我国个人收入分配格局变化显著,相关的分配问题、发展不平衡问题、收入差距不断增大等问题就越来越突出。虽然个人所得税法几经修改,但目前还存在着诸多问题:个人所得税法的职能定位不明确,分类所得税制设计不合理,费用扣除体系不完善,税率结构设计复杂,应纳税所得界定不明确,征管机制落后,征管法律不完善等。本文从个人所得税的纳税原则出发,在分析目前个人所得税法律体系存在的主要问题的基础上,提出了完善个人所得税法的几点建议:在税收体系上,转变现有的税制模式,推行综合与分类相结合的混合所得税制;科学确定应税所得、健全费用扣除制度;调整税率设计,较少税率档次;扩宽税基,增加应纳税所得项目。在个人所得税的征管机制完善方面,巩固个人申报和代扣代缴的双向申报制,规范税务代理;加强个人所得税税源的源泉管理,进一步贯彻落实代扣代缴制度;加大税法宣传力度,提高纳税人的自觉纳税意识;加大个人所得税的执法力度;加快个人所得税的信息化建设。个人所得税在西方又被称为“罗宾汉税”,希望通过本文的论述,在完善我国个人所得法律制度的历程上尽点微薄之力,更好的发挥个人所得税“劫富济贫”的作用。更多还原

【Abstract】 The individual income tax is a direct tax. It is the main income of the country’s financial revenue under the market economy. The individual income tax law of China was implemented in the 1980s. It underwent a developing-from-nothing and few-to-many process which constantly goes from strength to strength. Because of the transformation of the economic system and the reform of the national income distribution system, our personal income distribution pattern has changed remarkably. Problems such as the relevant distribution, the imbalance development and the increasing income gap are standing out. Although the individual income tax law has been amended for several times, there are still many problems existing nowadays, which include: the function of the individual income tax law is not defined clearly; the classification of the individual income system is not designed reasonably; the deduction system is imperfect; the design of the tax rate structure is complex; the defining of the taxable income is not clear, the collection mechanism falls behind, and the collection laws are imperfect, etc.This essay put forward several suggestions on the improvement of the individual income tax on the aspect of the analysis of the existing problems that has existed in the individual income tax law system now from the perspective of its tax principles. The several suggestions include: on the one hand, from the perspective of the tax system, change the current tax system and promote the mixed income tax system that is combined with synthesis and classification; manipulate the taxable income scientifically and establish the expense deduction system perfectly; adjust the design of the tax rate and reduce tax rate classes; and the last, broaden the tax bases and increase more items of the taxable income. On the second hand, from the perspective of the improvement of the collection mechanism of the individual income tax, enhance the system of the personal income tax return and the two-way declare mechanism of the withhold and remit; manage the tax agents; enhancing the management of the sources of the individual income tax, and further implement the withdraw and remit system; enhance the publicity of the tax laws, increase the recognition of the tax payers to pay taxes consciously; strengthen the law enforcement of the individual income tax. Moreover, accelerate the speed of the information construction of the individual income tax law.The individual income tax is regarded as“Robin Hood Tax”in the western countries. I would like to offer some effort to the process of improving the individual income tax system, thus achieve the target of developing the function of“rob the rich and assist the poor”.更多还原