[工商管理类论文精品]对于我国个人所得税改革的探讨.doc

本科生毕业论文
对于我国个人所得税改革的探讨
姓名
学号
专业
财务管理
指导教师
讲师
2008年4月25日
摘要
随着改革的深化,经济的发展,我国的经济结构发生了重大变化,个人所得税在社会经济发展中也发挥着越来越重要的作用。经济的发展不可避免会产生个人收入之间的收入差距问题,使得个人所得税在我。个人所得税既关系到广大人民的根本利益,也影响到国家的税收,建立合理的个人所得税制度至关重要。本文通过对我国个人所得税的现状分析以及存在的问题,从税收制度、税收征管和纳税环境、起征点等方面在借鉴他人成果的基础上就我国个人所得税存在问题及其改革措施进行探讨。个人所得税自开征以来,,也暴露出不少弊端,我国现行个人所得税已与社会经济发展相脱节,在我国个人所得税虽几经改革,但从税收制度与社会经济发展相适应的角度来看,我国个人所得税依然存在制度落后和实施乏力的状况,因而要尽快完善我国的个人所得税制,使其顺应市场经济和经济全球化的发展要求。
关键词:个人所得税;税制模式;监控机制
Abstract
With the reform deepening and the economic developing, China's economic structure has had a great change. Personal e tax have also played an increasingly important role in social and economic development. Economic development will inevitably lead to the gap between different personal es, which makes the adjustment of personal e tax in the distribution of our society is not very fair. Personal e tax is not only related to the most of the people's fundamental interests, but also affects the country's analyzing the current situation and the existing problems of China’s personal e tax, on the basis of studying other’s researching results, the article discusses the existing problems and countermeasures in tax system, tax collection, tax environment and other aspects. Since the introduction of personal e tax, the revenue is growing year by year. But behind this, there are many ings. China’s current e tax has been out of touch with the social economy. Although e tax has several reforms, from the views of the tax system and the development of social economy, e tax still exists problems such as backwardness of tax system and weakness in implementation. So it must perfect our country’s tax system as soon as possible to conform to the developing demands of market economy and economic globalization.
Key word: Personal e tax; Tax model; Monitoring mechanism
目录
引言 1
一、个人所得税概述 2
(一)个人所得税法的概念 2
(二)我国个人所得税的现状及存在的问题 3
3
3
二、我国个人所得税改革的思想与措施 5
(一)完善个人