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| 对完善我国个人所得税制的思考 摘要 个人所得税制的建立和完善对于一个国家的发展有着重要的作用，本文则以完善我国个人所得税制为主题展开讨论。首先对本文的研究背景及研究意义进行了简要介绍，然后对个人所得税的涵义以及个人所得税的功能进行了简要概述，以此作为本文的理论基础，接着从税制设计有违税收公平原则、调节收入分配功能较弱、征收模式缺陷、扣除标准不合理、居民纳税意识不高等方面对我国个人所得税制度存在的问题及成因进行了深入分析，然后通过对英美国家个人所得税制的借鉴，从选择混合征收制度、税务信息技术革新、合理设计扣除标准、发挥中介机构的宣传作用对完善我国个人所得税制度的策略进行了阐述。 关键词：个人所得税制公平性居民收入国家财政 Abstract The establishment and perfection of the personal income tax system has an important role in the development of a country, this paper is to perfect our country individual income tax as the theme to discuss. Research background and research significance of this article first introduced, then the function of the meaning of individual income tax and individual income tax has carried on the brief overview, as the theoretical basis for this article, and then from the tax system design against the tax fair principle, adjust income distribution function is weak, a pattern defects, unreasonable deduction standard, the residents' awareness of tax is not higher aspects to our country personal income tax system, we deeply analyzed the existing problems and causes, and personal income tax system model based on British and American countries, from choosing mixed tax system, tax deduction standard information technology innovation, reasonable design,Play a role of intermediary propaganda strategy of perfect our country personal income tax system in this paper. Keywords：Individual income tax system Fairness Residents' income The state financial 目录 1 前言 1 2 理论概述 1 2.1个人所得税的涵义 1 2.2个人所得税的功能 1 3 我国个人所得税制度存在的问题及成因分析 2 3.1问题分析 2 3.2问题原因分析 3 4 国外个人所得税及经验借鉴 4 4.1美英两国个人所得税制度分析 4 4.2国外个人所得税税制对我国的启示 4 5 完善我国个人所得税制度的建议 4 5.1选择混合征收制度 5 5.2税务信息技术革新 5 5.3合理设计扣除标准 5 5.4加强个人所得税的征管 5 6 结语 6 参考文献： 7 |
