【作者】 邹凌；

【导师】 浦兴祖；

【作者基本信息】 上海交通大学 ， 公共管理， 2008， 硕士

【摘要】 改革开放以来,我国居民的收入分配差距日益扩大,时至今日,我国已成为收入分配很不平等的国家。但与此同时,被人们寄予厚望的个人所得税却没有发挥预期的调节收入分配差距的作用,这与党和国家“和谐社会”的要求有很大的距离。为顺应形势,2005年,我国对个人所得税法进行了第三次修订。但此次修订的政策是否合理、政策效果如何、如何对政策作进一步完善,是一个值得研究的问题。论文从公共政策逻辑过程分析的角度审视了2005年我国第三次个人所得税的修正,从政策背景、政策目的、政策制定、政策执行、政策评估和政策优化等方面进行层层分析,从而揭示税收与社会公平之间的关系,提出了完善我国个人所得税制的建议。全文分为四个部分:第一部分,是政策问题的界定——对第三次个人所得税法修正的背景进行分析。介绍了我国当前的贫富差距的现状,分析了贫富差距对公平和效率的伤害以及贫富差距形成的主要原因;同时,该部分还介绍了我国的个人所得税制度以及其对调节收入分配主导作用的不足。第二部分,是个人所得税修正的政策过程分析。首先是通过税收原则(特别是税收公平原则和社会政策原则)、修正的内容两个方面进行论述,得出第三次修正的目的应当是实现社会公平的结论;其次,是对政策制定的分析,阐明本次修正在民主、科学、法制方面的进步;再次是政策执行的分析,表明可能影响政策效果的几个因素;最后,是对个人所得税修正这一公共政策结果的评估,揭示政策结果与政策目标之间的差距。第三部分,通过对政策合理性和政策环境、资源等因素的分析,揭示修正后的个人所得税法不能完全达到其政策目标的主要原因:政策本身存在类型选择、标准确定、纳税主体、税率级距、缴纳方式等五个方面的缺陷;政策环境存在收入分配混乱、部门协作不力、目标群体不配合等三个方面的不利;在政策资源上缺乏系统性的税收政策配套。第四部分,是政策优化。通过以上分析,有针对性地从综合税制、弹性税制、家庭扣缴、减级增距、自行申报和按年计征等六个方面提出了完善我国个人所得税制度的建议;从实名存款、票据支付、收入报告和信息共享四个角度提出了创建公平、有序的税收环境的建议;从开征社会保障税、开征遗产税和赠与税、开征物业税和社会捐赠的税收优惠等四个方面提出了促进社会公平的政策配套的建议。通过以上论证过程,论文确立了以公共政策逻辑过程分析为工具的税收政策分析模型,成为论文最具特色和创新之处。更多还原

【Abstract】 Since China’s reform and opening up, the personal income gap in China has being increased. And now, China has become one of very unequal income distribution countries. At the same time, the individual income tax expected highly doesn’t make an active role in adjusting the personal income gap as expectation, which differ with the requirement of "harmonious society". To comply with the situation, in 2005, the individual income tax law in third revision was issued. But is the policy reasonable? How does it make its effect? How to perfect it? It is a question.With an angle of logical process analysis in public policy, for example, the policy background, target, establishment, performance, evaluation, optimization etc., the paper discusses the individual income tax law in third revision, then exposes the relationship between the individual income tax and social equity, at last, makes some suggestion. There are four parts in the paper.As a scope discussion, the part one analyses the background on the revision of the individual income tax law. It introduces the status quo of income gap and discusses its reason and its passive influence. Meanwhile, this part also recommends the individual income tax system in China and its shortage in adjusting income distribution.The part two is a process analysis of tax policy. Firstly, with discussion between the principle of taxation, esp. the principle of tax equity and the tax legalism principles and the revision of the tax law, the paper concludes the aim to the revision of the law should achieve the social equity. Secondly, the paper defines the advancement of the revision of the law. Thirdly, the paper brings out some passive factors for policy performance. At last, the paper expresses the gap between result and aim and makes a policy evaluation.The part three reveals the reason of the gap between the policy result and aim by reasoning on policy rationality, policy environment and resource factors. The policy itself has five defects, such as selection of types, the standard-setting, the main taxpayers, the tax rate difference, method of payment; The policy environment has three negative aspects, for example, confused distribution of income, poor coordination among various departments and incompatibility of the target groups; The policy resource lack of systematic and supporting policy of tax.The part four is the policy optimization. The paper suggests on improving the individual income tax in China from six aspects, such as integrative tax system, flexible tax system, the family withholdings, reduced class by increasing distance between upper and lower limit, taxpayers’own declaration and yearly calculation and imposition. Then the paper advises to establish a fair and ordered tax environment in four aspects: real-name deposit, bills to pay, income reports and information sharing. At last, on promoting assorted policy for social fairness, the paper proposes as follow, the imposition of social security tax, levy estate and gift tax, levy property taxes and favorable tax policy for social donation.Based on the above logical process, the paper shapes an analysis model in tax policy with logical process in public policy as an analytical tool, which shows the most characteristic and innovative in the paper.更多还原