【作者】 王新华；

【导师】 王斌；

【作者基本信息】 苏州大学 ， 法律， 2003， 硕士

【摘要】 个人所得税在国家组织收入、公平分配、调控经济中发挥着举足轻重的作用。但是，由于诸多因素的影响，我国个人所得税应有的功能远未得到充分发挥，迫切需要对个人所得税法进行修改和完善。 从税制模式看，我国现行个人所得税制是一种具有较少综合性的分类所得税制。分类所得课税模式征管简便但难以彻底体现公平，其缺陷目前已经比较明显。我国应以完善目前实行的分类所得税模式为主，以分类综合所得课税模式作为过渡，最终的目标是选择综合所得税模式。 现行个人所得税法对纳税人的界定不清晰，对居民纳税义务人的界定范围也过小。因此，应当清晰界定纳税人的范围，厘清模糊之处；同时缩短居民纳税人居住时间的判定标准，确定真正的混合管辖权制度，扩大居民纳税人的范围，以充分维护国家经济主权。 现行个人所得税法采取列举法列举了11个应税项目，但难以涵盖越来越多的新的应税项目，因此，对应税项目采取概括性的规定更能适应实际情况。 现行个人所得税法根据不同的征税项目，对不同的个人所得分别规定了三种最高为九档的不同的税率。这种税率结构过于复杂、繁琐，45％的边际税率也过高，且容易导致税负不公。为使我国的税率结构更好地体现公平性、效率性，应当减少累进税率的档次级数，适当降低边际税率，并在调整税率结构的同时，注意通货膨胀的影响和个人收入的变化，推行指数化方法，使个人所得税的调节力度能与纳税人的收入相符。 在确定个人所得税的费用扣除时，我国采取的方式是区分所得的种类作不同的扣除。实践中存在工资、薪金所得的扣除额的规定不合理、允许扣除费用的范围太小等问题。因此，应当适当提高个人扣除额，并规定扣除额随工资水平、物价水平等因素的变化而调整的制度；同时在全国统一扣除额的基础上，给予各省一定幅度的上下浮动权力；取消现行税法对特殊群体附加扣除3200元的规定；扩大费用扣除范围，如增加“生计费用”等费用的扣除；同时，建立根据通货膨胀率对标准扣除费用加以调整的制度，以真实地反映纳税人的纳税能力。论我国个人所得税法的完善内容提要 针对相当普遍的个人所得税偷漏现象，应当采取有力措施，提高公民的纳税意识，规范税务代理工作，加强个人收入的监管，建立有效的个人收入监控机制，提高征管技术手段，加强税务稽查，以强化个人所得税的征管，充分发挥个人所得税的增加财政收入、调节社会分配的功能。更多还原

【Abstract】 Individual Income Tax plays an indispensable role in state revenue collection, fair distribution, economic control etc. In virtue of various factors, there is still a long way to go in fully developing the due function of Individual Income Tax, which indicates that it is urgent to amend and perfect China’s current Individual Income Tax law.In the perspective of the pattern of the current taxation system, the current Individual Income Tax system is a kind of less comprehensive one based on classified incomes, which is both simple and convenient for tax collection and administration, but detrimental to materializing thorough fairness. For the time being, the improvement of the pattern of taxation system based on classified incomes should be considered as the main task, and the pattern of taxation system based on classified and comprehensive incomes as an interim method, and the ultimate aim is the adoption of the pattern of taxation system based on selected and comprehensive incomes.The definition of Individual Income Tax payers in the current Individual Income Tax law is vague and the scope of resident taxpayers is too narrow. Therefore, for the purpose of defending state economic sovereignty, we should make clear-cut the scope of resident taxpayers, unify the standard of the residing period applied to resident taxpayers, and set up authentic mixed tax jurisdiction.Stipulated by samples, 11 taxable items of individual Income Tax are involved in the current Individual Income Tax law. Considering the fact that more and more new taxable items are come into being, general norms should be used for covering the new comers and suit the situation better.The Individual Income Tax payable for different taxable items and different individual incomes is computed according to the 9 grade 3 class progressive rates.Such a complex and trivial rate structure with a high marginal tax rate of 45% is likely to bring about the unfairness of tax burden.China’s current tax rate structure incarnating fairness and efficiency better, the grades and classes of the progressive rates as well as rate itself should be reduced appropriately, in the meanwhile, much attention should be paid to the impact of inflation to see that the adjusting force is consistent with the taxpayers’ income level.Expense deducting stipulated in China’s current Individual Income Tax law is based on different individual income levels. Practice has witnessed that the prescript on deductions from income from wages and salaries is not reasonable in that the scope of expense deductible is too narrow. In consideration of it, the following measures should be taken: appropriately raise the amount of expense deductible as well as work out a mechanism where the amount is allowed to vary with the fluctuation of wage level and price level; authorize each province to enjoy a right of discretion to change the amount within a given range on the basis of unified expense deduction standard; cancel the prescript of the additional deduction (3200 Yuan) applied to special groups of taxpayers; extend the scope of expense deductible, e.g. deduct expense on means of livelihood; adjust the standard of expense deduction in light of inflation rate so as to actually reflect tax payers’ ability to pay taxes.In order to cope with the phenomenon of tax evasion and avoidance and fully develop Individual Income Tax’s function of adding fiscal revenue and adjusting social distribution, some drastic measures should be taken, for instance, to raise taxpayers’ taxation consciousness, to normalize tax agency, to upgrade the means and techniques of tax collection and administration and to strengthen tax audit and investigation.更多还原