摘 要
税收是国家财政收入的重要组成部分和调控经济的重要手段，具有自动稳定经济的作用。个人所得税作为直接税，是调节公平收入分配的政策工具。我国自开征个人所得税以来，个人所得税在个人收入调节方面发挥着越来越重要的作用，受到了社会广泛的关注，也经历了多次改革。最近的一次改革在 2011 年，我国个人所得税法对个人所得税的费用扣除额和税率级次做了调整，但这只是个税改革的起步，新税法的实施一方面更大程度地让中低收入阶层摆脱了纳税义务，另一方面继续加大了对高收入者的征管力度，是对现行个人所得税制的有益调整和完善。但是我们能够清晰的看到，此次修改只是在我国现今税收征管水平不高、纳税人自我申报纳税意识和纳税能力不强的现实国情下的一种次优选择，其相对于我国个人所得税制“综合与分类相结合”的改革方向和现阶段我国社会要求个人所得税这一直接税扮演更为积极的调节收入分配差距的角色相比，我国个人所得税制度还有很多不够完善之处，需要进一步深入改革。选择适合我国经济发展水平的个人所得税制度，可以有效调节收入分配差距,促进社会公平的实现。因此，以构建社会主义和谐社会为背景，从公平分析的角度探讨我国个人所得税制度存在的问题并提出相应的完善措施就构成了本文研究的主题。本文从税收公平的含义出发，通过查阅国内外相关资料，了解目前个人所得税制度公平性分析领域的研究成果，在此基础上对个人所得税制度的税制模式、税制要素和个人所得税的征管的公平性分别进行分析，进而展望未来个人所得税在公平性方面的改革。
关键词：个人所得税 税收制度 公平
Abstract
Tax is an important part of national finance income and animportant means of regulating economic, have the function of theautomatic stable economy. As a direct tax, personal income tax rate isregulating fair income distribution policy tool. Since our countryindividual income tax is imposed, the individual income tax on personalincome adjustment are playing an increasingly important role, hasreceived the widespread attention, also experienced many reforms. Arecent reform in 2011, the cost of our country individual income tax lawon personal income tax deduction and tax classes done adjust, but this isjust a start of tax reform, the implementation of the new tax law on theone hand, more make the low-income groups to get rid of the obligationto pay tax, on the other hand, continue to strengthen the collection andmanagement of high earners, is beneficial to current individual incometax system of adjustment and improvement. But we can clearly see thatthe change is just in our country today and pay tax to the tax collectionand administration level is not high, the taxpayer self consciousness andthe reality of the tax ability is not strong under the conditions of asuboptimal choice, its relative to the our country personal income taxsystem reform direction of "combination of comprehensive andclassification" and the present stage our country society demands play amore positive personal income tax, the direct tax, compared to the role ofregulating the income distribution gap in our country personal income taxsystem still has a lot of imperfect place, need further reform. Choose tosuit our country economic development level of personal income taxsystem, can effectively regulate the income distribution gap, and promotethe realization of social justice. Therefore, in order to build a harmonioussocialist society as the background, from the view point of fair analysisproblem of personal income tax system in our country and proposes thecorresponding perfect measures constitutes the theme of this paper.
In the article, starting from the meaning of tax fairness, by looking atthe domestic and foreign related information, understanding the currentresearch achievements in the field of personal income tax system equityanalysis, on the basis of tax system mode of personal income tax system,tax system factor and individual income tax collection and administrationof justice is analyzed respectively, and then proposes Suggestions toperfect the personal income tax system.
Keywords: Public spending; Optimal size; Influencing factors; Newfactor method
目录
1 引言
1. 1研究背景及意义
1. 1. 1研究背景
1. 1. 2研究目的
1. 1. 3研究意义
1. 2文献综述
1. 2. 1国外相关研究综述
1.2.3国内相关研究综述
1.2.4国内外相关研究的比较与评价
1. 3研究思路
1. 4本文的创新点
2衡量个人所得税制度公平性的标准
2. 1税收公平原则的实质
2.1.1税收中的公平
2. 1. 2税收公平原则
2. 2个人所得税公平的衡量标准
2. 2. 1个人所得税二个层面的公平
3个人所得税制度的发展
3. 1国外个人所得税制度沿革
3.1.1英国个人所得税制度的沿革
3. 1. 2美国个人所得税沿革
3. 1. 3其他国家个人所得税沿革
3. 2我国个人所得税沿革
3. 2. 1我国个人所得税制度的起源
3. 2. 2我国个人所得税制度的沿革
3. 3我国个人所得税立法的公平性
3. 3. 1我国个人所得税立法的目的
3. 3. 2我国个人所得税立法公平性的体现
3. 4我国个人所得税现状
4我国个人所得税税制模式的公平性分析
4. 1个人所得税税制模式的分析
4. 2我国分类个人所得税税制模式的分析
5我国个人所得税税制要素的公平性分析
5. 1合理费用扣除
5.1. 1我国合理费用扣除额度的规定
5.1. 2费用扣除额度的缺陷
5.3 税率设置
5.3.1 我国现行个人所得税率
5.3.2 我国个人所得税率的缺陷
6 我国个人所得税征管的公平性分析
6.1 我国现行的个人所得税征管制度
6.2 我国现行个人所得税征管制度的不足
7 基于公平的个人所得税制度改革
7.1 展望我国个人所得税税制模式的改革
7.2 展望个人所得税税制要素的改革
7.2.1 规范费用扣除项目，充分体现量能负担原则
7.2.2 合理设置税率
7.3 展望我国个人所得税征管制度改革
结语
参考文献
致 谢
