JIUJIANG UNIVERSITY
毕 业 论 文
题 目 论完善个人所得税制度 英文题目 The Consummation Of The Tax
System On The Individual Income
院 系 继续教育学院 专 业 法 学 姓 名 某某某 年 级 2***级 指导教师 某某某
二零**年十一月
摘 要
税收关系向来是“官民争财”的特殊领域，尤其表现在个人所得税方面。作为国家聚集财政收入，调控公平分配的一个税种，其征收范围涉及工资薪金、劳务、稿酬、个体户收入、承包收入、财产转让等10余种收入，与百姓的利益息息相关，而个人所得税在增加财政收入，调节个人收入方面起到了一定的作用。随着我国经济体制改革的不断推进，市场经济的建立和完善经济水平和综合国力的明显提高，现行个人所得税运行机制逐步显露出税制模式不科学，税制设计不合理，征管制度不严密等缺陷。作为对策，国家首先应当考虑各地经济发展的差异性,并且适当充分发挥中央与地方征管的积极性。其次征税额度既要稳定又要适时调整。最后是促进个人所得税法制化，国家控制个人所得税法的统一制定权,维护税法的统一性。
关键词：个人所得税；缺陷；完善
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Abstract
The field of Taxation is that of \civilians \and especially in individual income tax. Operating mechanism still has active individual income tax of our country waiting for perfect aspect urgently: Science , tax system design for instance , tax system pattern insufficient reasonableness no very much , collection and administration system is not closeness enough waiting for a defect. Difference thinking that the country ought to consider everywhere economic growth first as countermeasure, article, appropriate enthusiasm bringing central authority and local collection and administration into play sufficiently. The forehead spends secondary tax collection now that essential points is stable will again adjust at the right moment. Be to boost individual income tax institutionalizing finally, the country controls the Individual Income Tax Law unification working out right, unitarity defending a law of tax. The article surrounds this three aspect in proper order
Key words：Individual Income Tax Defect Consummation
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目 录
引 言
一、现状评议????????????????????????????1
1. 个税所占比重过低 ??????????????????????2 2. 个税法律体系不完善 ?????????????????????2 3. 个税现行税制欠公平 ?????????????????????3 4. 个税费用先行扣除不妥 ????????????????????3 5. 纳税人意识有待提高 ?????????????????????4 二、完善与对策???????????????????????????5
1. 构建完整的调节个人收入分配税收体系 ?????????????5 2. 采用单一超额累进制税率，实现公平分配 ????????????6 3. 改革个税计税模式 ??????????????????????6 4. 依法治税，政务公开，充分调动地方税务行政机关的主动性?????7 5. 相关配套制度建设 ??????????????????????9 结束语???????????????????????????????9 参考文献 ?????????????????????????????10 郑重声明 ?????????????????????????????11
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