对我国个人所得税改革的思考

VIP免费
3.0 陈辉 2024-11-19 4 4 1.3MB 74 页 15积分
侵权投诉
摘 要
近年来,随着我国经济的持续发展,人民收入水平的不断提高,个人所得税
逐渐成为我国增长速度最快的一个税种,也是最具活力和社会影响的一个税种。
个人所得税在组织国家财政收入和调节收入分配方面也发挥了重要作用,但是,
在实际的运行中,个人所得税也暴露出很多问题,这些问题在 2006 年年所得 12
万元以上纳税人首次个税自行申报的过程中集中展现。这既有历史上的原因,也
有经济上、政策上的因素。社会各界对改革我国个人所得税的呼声越来越高。
本文介绍了我国年所得 12 万元以上纳税人首次个税自行申报的概况,归纳了
在这个过程中出现的问题,运用财政学和税收学的相关理论对问题进行了分析,
比较了与发达国家个税自行申报制度的差异,并借鉴国外的成功经验,结合我国
的现实国情,提出了完善我国个税自行申报制度的一些建议。
全文共分五章对改革和完善我国的个税自行申报制度进行了研究和探讨。
第一章为绪论。阐述了选择该课题的原因,介绍了国内外学者对该课题研究
的现状,并对论文的结构和主要内容进行了概述。
第二章提出了研究的问题。在这一章中,简要介绍了年所得 12 万元以上纳税
人首次个税自行申报的有关情况,归纳总结了申报出现的主要问题。问题集中体
现在收入申报缺乏法律依据、纳税人申报积极性不高、自行申报缺乏约束、申报
准备工作不足、和分类计税与综合申报并行五个问题。本章为下文的分析和研究
奠定了基础。
第三章对年所得 12 万元以上纳税人首次个税自行申报出现的问题进行了分
析,是本文的重点。通过分析,认为纳税人纳税意识薄弱是首次申报效果不佳的
根本原因,个税税制有失公平是重要原因,个税征管不力是关键所在。
第四章是个人所得税自行申报制度的国际比较。在本章,比较了中外个税自
行申报制度的差异,差异主要体现在申报目的、申报基础、申报方法、申报约束
和申报协助五个方面,还归纳出对改革和完善我国个人所得税自行申报制度的几
点启示。
第五章对改革和完善我国个人所得税自行申报制度提出了建议。我国应从完
善《个人所得税自行纳税申报办法(试行),增强纳税人纳税意识,完善个税
制和个税征管四个方面着手来促进和推动个税自行申报的顺利开展。
关键词:个人所得税 自行申报 改革
ABSTRACT
Nowadays, with the steady development of economy, people’s income keeps
increasing and individual income tax (IIT) goes up at a rapid speed, which has
influenced our social life deeply. IIT plays an important role in collecting government
revenue and adjusting income distribution. However, IIT has exposed some problems,
which is totally on display in the process of first self-declaration on individuals with an
annual income of over 120,000 RMB Yuan in. The problem is caused by many factors,
not only in history but also in economy and policy aspects. It makes the society appeal
to IIT reform.
The paper briefly describes the profile of first self-declaration on individuals with
an annual income of over 120,000 RMB Yuan in China, concludes and analyzes the
problems in the process of declaration by using the related theories of finance and
taxation, compares the differences of IIT self-declaration system between China and the
developed countries. Finally, based on successful experience in western countries, a
new proposal on reform and improvement of IIT self-declaration system with current
situation in China is discussed.
The thesis is presented as five chapters on reforming and perfecting the
self-declaration system of IIT in China.
Chapter I is introduction. In this chapter, the reasons for choosing the topic are
explained, the research status of scholars at home and abroad are presented, the
structure and the main content of the paper are outlined.
The second chapter proposes the issue of the study. In this chapter, the profile that
China's taxpayers with annual income above 120,000 RMB Yuan first declare IIT is
briefly described, the main problems in declaration are summarized. The problems are
reflected in lack of legal basis for the income declaration, lack of reporting initiative of
taxpayers, lack of self-declaration boundinsufficient declare preparatory work, and
tax calculation in categories and comprehensive declaration parallel. This chapter lay
the foundation for the following analysis and research.
The third chapter is the focus of this paper and analyzes the problems in the
process of self-declaration on individuals with an annual income of over 120,000 RMB
Yuan in 2006. Through analysis, we conclude: the taxpayers' weak tax awareness is the
root causes of poor results, inequitable tax system is an important reason, ineffective tax
collection and management is the key.
Chapter IV are the comparisons of the self-declaration system of IIT between
China and the developed countries, the differences reflect in the purpose, the bases, the
reporting methods, and the reporting bound. Besides, some enlightenment on reforming
and improving China's individual income tax self-declaration system are summarized.
In the fifth chapter, the recommendations on reforming and perfecting China's
self-declaration system of individual income tax are made. In order to promote and
facilitate IIT self-declaration system smoothly, our government should improve THE
SELF DECLRATION RULES CONCERNING INDIVIDUAL INCOME TAX
(provisional), enhance tax awareness of taxpayers, perfect the tax system and tax
collection and management.
Key WordIIT, self-declaration, reform
目 录
中文摘要
ABSTRACT
第一章 绪论...................................................................................................................1
§1.1 课题的来源 ......................................................................................................1
§1.1.1 我国年所得 12 万元以上纳税人首次个税申报效果不佳 ........................1
§1.1.2 个人所得税在我国税收体系中占据越来越重要的地位 ..........................2
§1.1.3 个人所得税对促进经济发展和维护社会稳定具有重要作用 ..................3
§1.2 国内外研究现状 ..............................................................................................4
§1.2.1 国外文献 ......................................................................................................4
§1.2.2 国内文献 ......................................................................................................5
§1.3 论文的结构和主要内容 ..................................................................................6
第二章 我国年所得 12 万元以上纳税人首次个税申报存在的主要问题.................9
§2.1 我国年所得 12 万元以上纳税人首次个税申报概述 ....................................9
§2.1.1 年所得 12 万元以上纳税人首次个税申报的背景 ....................................9
§2.1.2 年所得 12 万元以上纳税人首次个税申报的过程 ..................................11
§2.1.3 年所得 12 万元以上纳税人首次个税申报的结果 ..................................14
§2.2 我国年所得 12 万元以上纳税人首次个税申报出现的主要问题 ..............17
§2.2.1 收入申报缺乏法律依据 ............................................................................18
§2.2.2 纳税人申报积极性不高 ............................................................................19
§2.2.3 个税自行申报缺乏约束 ............................................................................22
§2.2.4 个税自行申报准备工作不足 ....................................................................23
§2.2.5 分类计税与综合申报并行 ........................................................................24
第三章 我国年所得 12 万元以上纳税人首次个税申报问题分析...........................27
§3.1 纳税人纳税意识薄弱是首次申报效果不佳的根本原因 ............................27
§3.1.1 社会文化的影响 ........................................................................................28
§3.1.2 纳税人权利没有得到维护 ........................................................................28
§3.1.3 纳税人纳税约束机制缺位 ........................................................................29
§3.2 个人所得税制有失公平是申报效果不佳的重要原因 ................................30
§3.2.1 分类所得税制模式难于体现税负公平原则 ............................................30
§3.2.2 征收范围不全面 ........................................................................................32
§3.2.3 税率设计不合理 ........................................................................................33
§3.2.4 费用扣除标准与客观现实不相适应 ........................................................35
§3.3 个税征管不力是首次申报效果不理想的关键所在 ......................................37
§3.3.1 个人收入监控制度不健全,缺乏征管前提 ............................................38
§3.3.2 征管力量不足征管手段落后,缺乏征管保证 ........................................38
§3.3.3 代扣代缴义务人的法律责任不够明确,缺乏征管协调 ........................39
第四章 个人所得税自行申报制度的国际比较.........................................................41
§4.1 中外个人所得税自行申报制度的主要差异 ................................................41
§4.1.1 个税自行申报目的的差异 ........................................................................41
§4.1.2 个税自行申报基础的差异 ........................................................................41
§4.1.3 个税自行申报方法的差异 ........................................................................42
§4.1.4 个税自行申报约束的差异 ........................................................................44
§4.1.5 个税自行申报协助的差异 ........................................................................45
§4.2 中外个税申报制度差异对我国个税改革的启示 ..........................................46
§4.2.1 实行综合个人所得税制度是我国个税改革的方向 ................................46
§4.2.2 双向申报制度是个税征管体制的核心 ....................................................47
§4.2.3 完善的税收稽核系统是个税申报的重要保证 ........................................47
§4.2.4 发达的税务代理业是税收管理的有益补充 ............................................47
第五章 对改革和完善我国个人所得税自行申报制度的建议.................................49
§5.1 修订和完善《办法》,使自行申报更具可行性 ............................................49
§5.1.1 自行申报对象的范围有待商榷 ................................................................49
§5.1.2 在《办法》中增加关于补税和退税的具体规定 ....................................50
§5.1.3 在《办法》中增加举报有奖的条款 ........................................................50
§5.1.4 在《办法》中增加特殊家庭税收优惠的条款 ........................................50
§5.1.5 修改《办法》中关于提醒纳税人办理申报的规定 ................................50
§5.1.6 完善自行纳税申报的配套制度 ................................................................51
§5.2 增强纳税人的纳税意识 ..................................................................................51
§5.2.1 大力加强税收宣传教育,提高公民的纳税意识 ....................................52
§5.2.2 树立良好的政府形象,提供优质公共物品和服务 ................................53
§5.2.3 切实转变政府职能 ....................................................................................53
§5.2.4 改革税务行政,降低税收成本 ................................................................53
§5.2.5 加大打击处罚力度,保护守法者的经济利益 ........................................53
§5.2.6 加快完善社会保障体系 ............................................................................54
§5.3 改革和完善个人所得税制,为申报奠定良好税制基础 ..............................54
§5.3.1 从我国基本国情出发选择税制模式 ........................................................54
§5.3.2 扩大征收范围 ............................................................................................56
§5.3.3 制定合理的税率结构和税收优惠政策 ....................................................58
§5.3.4 完善费用扣除制度 ....................................................................................60
§5.4 完善个人所得税征管体系 ..............................................................................61
§5.4.1 个人收入显性化 ........................................................................................61
§5.4.2 完善税源监控体系 ....................................................................................62
§5.4.3 实现税收信息网络化管理 ........................................................................63
§5.4.4 加大对税收违法行为的处罚力度 ............................................................64
§5.4.5 大力发展税务代理中介机构 ....................................................................64
§5.4.6 加强税务机关内部管理 ............................................................................65
参考文献.........................................................................................................................67
在读期间公开发表的论文和承担科研项目及取得成果.............................................71
致 谢.............................................................................................................................73
摘要:

摘要近年来,随着我国经济的持续发展,人民收入水平的不断提高,个人所得税逐渐成为我国增长速度最快的一个税种,也是最具活力和社会影响的一个税种。个人所得税在组织国家财政收入和调节收入分配方面也发挥了重要作用,但是,在实际的运行中,个人所得税也暴露出很多问题,这些问题在2006年年所得12万元以上纳税人首次个税自行申报的过程中集中展现。这既有历史上的原因,也有经济上、政策上的因素。社会各界对改革我国个人所得税的呼声越来越高。本文介绍了我国年所得12万元以上纳税人首次个税自行申报的概况,归纳了在这个过程中出现的问题,运用财政学和税收学的相关理论对问题进行了分析,比较了与发达国家个税自行申报制度的差异,...

展开>> 收起<<
对我国个人所得税改革的思考.pdf

共74页,预览8页

还剩页未读, 继续阅读

作者:陈辉 分类:高等教育资料 价格:15积分 属性:74 页 大小:1.3MB 格式:PDF 时间:2024-11-19

开通VIP享超值会员特权

  • 多端同步记录
  • 高速下载文档
  • 免费文档工具
  • 分享文档赚钱
  • 每日登录抽奖
  • 优质衍生服务
/ 74
客服
关注