【作者】 陈群生；

【导师】 陈国文；

【作者基本信息】 兰州大学 ， 经济法（专业学位）， 2013， 硕士

【摘要】 个人所得税是我国的重要税种之一,它具有组织财政收入和调节收入分配双重功能。截至目前,我国个人所得税的组织财政收入功能体现较为明显,这可以从我国近年来个人所得税收入总额上反映出来。与此相对的是,我国个人所得税在调节收入分配方面并没有起到应有的作用,近年来我国社会贫富差距的不断扩大等现象就是个人所得税调节收入分配功能发挥不够的一个重要表征。费用扣除制度是个人所得税制度的重要组成部分,是调节收入分配的重要基础。导致我国个人所得税未能较好发挥其调节社会收入分配功能的症结之一,在于我国个人所得税法中的费用扣除制度不尽合理。现行的个人所税法中的费用扣除制度已不能满足当今社会的要求,需要进一步改革与完善。鉴于此,本文以“我国个人所得税法中费用扣除制度”为研究主题,从法律角度集中讨论我国个人所得税费用扣除制度存在的不足,并在比较与借鉴发达国家的相关成熟法制经验的基础上,探讨完善我国个人所得税费用扣除制度的可能路径。文章共分为四章：第一章阐述了个人所得税费用扣除制度的相关理论,为展开全文奠定理论基础；第二章回顾我国个人所得税费用扣除制度的历史沿革,分析我国个税费用扣除制度存在的问题,包括以个人为纳税单位存在的问题、采取分类税制存在的问题及当前扣除标准存在的问题等；第三章通过比较英美日等发达国家个人所得税费用扣除制度,旨在寻求域外成熟经验对改革与完善我国个人所得税法中费用扣除制度的启示；第四章探讨了完善我国个人所得税费用扣除制度的可能路径,希望以此使我国个人所得税法中费用扣除制度的改革越来越合理。更多还原

【Abstract】 The personal income tax is one of the important taxes in our country, it has the dual function of organizing financial income and adjusting income distribution. Up to now, the organized financial income function of China’s personal income tax is more obvious, and it can be reflected on the total revenue of the.individual income tax in recent years in China. In contrast, China’s individual income tax did not play its due role in the regulation of income distribution, in recent years our social phenomenon which the gap between rich and poor continues to expanding is an important characterization that the individual income tax has not give play to the adjustment function.The system of expense deduction is the important part of the personal income tax system, and it is the important foundation for regulating income distribution. China’s individual income tax is not performing the function of regulating the distribution of social income because the expense deduction system of China’s individual income tax law is not reasonable. The current deducted system of individual income tax law has not met the requirements of present society; and it needs further reform and improvement.In view of this,"China’s Individual Income Tax Law expense deduction system" is the research subject in this article, it focus on the shortcomings of China’s individual income tax expense deduction system from a legal point of view, and discuses to improving the possible path of China’s individual income tax expense deduction system on the basis of comparing and learning the developed countries’ mature legal experience.The article is divided into four chapters:The first chapter elaborates the theory of the deduction of individual income tax, which laying the theoretical foundation for the full article. The second chapter reviews the history of individual income tax deduction system and analyzes the problems, including the problems as a unit of the individual tax, the problems of the tax classification system, the problems of the current deduction standards, and so on. The third chapter aims at seeking the revelation which reforms and improves the expense deduction system of China’s Individual Income Tax Law through comparing and learning the developed countries’ expense deduction system, such as USA, UK and Japan. The fourth chapter discusses the ways how to improve China’s deduction system of individual income tax, and I hope it can made the improvement of expense deduction system in Individual Income Tax Law more and more reasonable.更多还原