【作者】 冯姝雅；

【导师】 杨萍；

【作者基本信息】 中国政法大学 ， 经济法学， 2009， 硕士

【摘要】 工资、薪金费用扣除标准制度是个人所得税法改革的热点和焦点。对其进行研究和探讨有助于把握整体制度的改革方向,并为个人所得税法的改革创造条件。本文将从分析工资、薪金费用扣除标准制度的理论基础入手,探寻制度症结并寻求相应改革之路。本文正文由三个部分组成:第一部分从政治、法律、经济三个角度,对个人所得税工资、薪金费用扣除标准制度的理论基础进行全面分析和探讨。指出:作为政治文明的重要成果,民生理念辐射至税收领域,具体化为民生税法理念,为税收法律制度的建设树立了民生标准;作为法治国家划分权力(利)界限的底线标准,保障生存和发展权利是宪法和税法的基本要求;作为财政学思想的负担能力学说,其法学价值需要通过个人所得税法得以展现。个人所得税工资、薪金费用扣除标准制度的价值定位和功能取向必须体现民生理念,符合生存和发展权保障理念,贯彻负担能力思想。第二部分对我国个人所得税工资、薪金费用扣除标准制度的发展历程予以了梳理,并依据其理论基础对制度现状进行了辩证分析。首先,肯认了我国个人所得税工资、薪金费用扣除标准制度对理论基础的积极回应。其次,从指导思想和具体制度两个层次,从主体设计、内容构建、形式选择三个方面深入分析和论证了现有制度的不足:指导思想上,存在财政至上思想,功能定位错误的问题;具体制度上,存在制度内容不完整,配套制度缺失,与个人所得税法其他制度衔接混乱等不足。第三部分在应然理论分析和实然制度研究的基础上提出了现阶段个人所得税工资、薪金费用扣除标准制度的改进建议。与上一部分缺陷分析的思路相一致,本部分尝试从指导思想和具体制度两个层次,有针对性地提出制度改进的建议。前者包括转变立法视角、明晰功能定位两个方面,提出在立法中改“国家本位”为“以人为本”,确立制度生存和发展保障功能。在具体制度上,建议遵循以尊重国情为前提,以充分利用现有制度优势为基础,推行渐进、温和改革的思路,对现有制度从主体、内容和形式三个方面予以完善。更多还原

【Abstract】 The exemption deducting standard system of wages and salary is the hotspot and focus of individual income tax reform in China.To study and explore it will be helpful to grasp the overall direction of reform for the law. This article is aimed to explore the crux of the matter and seek the fight way to reform.The three parts are following to state:The first part is the comprehensive analysis and discussion about the theory basics,standing on three perspectives:the polity,law and economy. The value and function orientation of the system should indicate the people’s livelihood;accord with the philosophy of survival and development; implement the ability of faculty theory.The second part is a research on the existing system,and the status is analyzed dialectically according to the theory basics.It is confirmed that the system in China positively responses the theory basics.But there’re still some problems.Regarding to the guiding ideology,the supremacy thought upon finance and wrong function orientation do exist;regarding to the specific system,the vacuum content,weak cooperation,missing supporting systems in and out of the law are stated.The third part states the reform advices for the system based on theory analysis and actual system research.Following the idea of PartⅡ, these customized recommendations are brought forward considering by guiding ideology and specific system.The former one is about changes of legislative perspective and clarity of function orientation,it is proposed that "people-oriented" ought to be set up in legislation instead of "Nation-based" to ensure the system survival and develop the protection function.For the specific system,the advice is following the premise of respect for national conditions,basing on making full use of advantages of the existing system, implementing progressive and moderate reform,to improve the main body, content and form of the existing system.更多还原