對(duì)我國(guó)個(gè)人所得稅改革的思考（畢業(yè)論文）.doc
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對(duì)我國(guó)個(gè)人所得稅改革的思考（畢業(yè)論文）,對(duì)我國(guó)個(gè)人所得稅改革的思考（此優(yōu)秀畢業(yè)論文共10852字，闡述了對(duì)個(gè)人所得稅改革的思考，重點(diǎn)明確，論述全面，推薦下載）摘要在我國(guó)稅收體系中，個(gè)人所得稅是其重要的組成部分，同時(shí)作為國(guó)家的主體稅種，在財(cái)政收入中也占有很大的比重。它對(duì)于國(guó)民經(jīng)濟(jì)的穩(wěn)定和發(fā)展起著不可替代的作用。特別是在調(diào)節(jié)收入分配，縮小貧富差距,穩(wěn)定國(guó)家上。隨...
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對(duì)我國(guó)個(gè)人所得稅改革的思考
（此優(yōu)秀畢業(yè)論文共10852字，闡述了對(duì)個(gè)人所得稅改革的思考，重點(diǎn)明確，論述全面，推薦下載）
摘 要
在我國(guó)稅收體系中，個(gè)人所得稅是其重要的組成部分，同時(shí)作為國(guó)家的主體稅種，在財(cái)政收入中也占有很大的比重。它對(duì)于國(guó)民經(jīng)濟(jì)的穩(wěn)定和發(fā)展起著不可替代的作用。特別是在調(diào)節(jié)收入分配，縮小貧富差距,穩(wěn)定國(guó)家上。隨著經(jīng)濟(jì)社會(huì)的發(fā)展，個(gè)人所得稅也在與時(shí)俱進(jìn)，不斷的改革以適應(yīng)現(xiàn)實(shí)社會(huì)的需求。但在長(zhǎng)期實(shí)踐過程中，由于弊端的不斷顯露，社會(huì)各階層對(duì)此都提出了質(zhì)疑。個(gè)人所得稅制度的又一次改革被提上了日程。中國(guó)人大網(wǎng)2011年4月25日16時(shí)至5月31日24時(shí)期間向社會(huì)征求對(duì)個(gè)人所得稅法修正案草案的意見，共收到82707位網(wǎng)民的237684條意見、181封群眾來信、11位專家和16位社會(huì)公眾的意見。網(wǎng)上共有82536人對(duì)這條發(fā)表意見。2011年九月開始，新個(gè)人所得稅在全國(guó)開始實(shí)行。對(duì)于新個(gè)稅3500元的新起征點(diǎn)是否能夠切實(shí)減輕中低收入者的負(fù)擔(dān)，調(diào)節(jié)高收入者的收入，以達(dá)到調(diào)節(jié)收入分配，抑制貧富差距的目的，大多數(shù)人持懷疑態(tài)度。針對(duì)這一問題，引發(fā)了我對(duì)新個(gè)人所得稅的思考。
關(guān)鍵詞：個(gè)稅問題；個(gè)稅改革；建議
Abstraction
Personal income tax is one important part in our country’s tax system, meanwhile, as one kind of the main tax, which also has a large proportion in financial revenue. It plays an indispensible role on stabilizing and developing the national economy, especially on adjusting income distributions, narrowing the gap between the rich and poor, and stabilizing the country. With the development of social economy, personal income tax has developed and reformed to adapt to the demand of the society. However, another reformation of personal income tax system is discussed because of the appearance of drawbacks and the query from all ranks during the long-term practical progress. The Chinese net on April 25, 2011 at 16 on May 31, when 24 period the social questionnaire to the individual income tax of the amendment advice, has received 82707 users of a 237684 181 letters of advice, the letters, 11 experts and 16 social public opinion. A total of 82536 people online to this opinion article From September, 2011, the new personal income tax came into force, while the majority of the people doubt about the significance in whether the threshold of 3500RMB could relieve the burdens of poor and regulate the income of rich. Through this way, we can adjust income distributions and narrow the gap between the rich and poor. To the phenomenon, I have something to say.
Key words: revolution of personal income tax；problem of personal income tax；proposals
目 錄
第一章 個(gè)人所得稅改革背景 1
第二章 相關(guān)概念分析 2
2.1什么是個(gè)人所得稅 2
2.2個(gè)人所得稅的起源與我國(guó)個(gè)人所得稅的發(fā)展歷史 2
2.3我國(guó)個(gè)人所得稅的現(xiàn)狀 3
第三章 我國(guó)個(gè)人所得稅存在的問題 5
3.1個(gè)人所得稅的流失現(xiàn)象嚴(yán)重 5
3.2稅率結(jié)構(gòu)復(fù)雜，邊際稅率過高 5
第四章 我國(guó)個(gè)人所得稅的改革和建議 8
4.1建立合理的征收管理辦法，防止稅源流失 8
4.2進(jìn)行稅制改革，建立恰當(dāng)?shù)亩愔?9
4.3規(guī)范費(fèi)用扣除標(biāo)準(zhǔn) 10
4.4減少累進(jìn)級(jí)次，降低邊際稅率水平 11
結(jié)論 12
參考文獻(xiàn) 13
（此優(yōu)秀畢業(yè)論文共10852字，闡述了對(duì)個(gè)人所得稅改革的思考，重點(diǎn)明確，論述全面，推薦下載）
摘 要
在我國(guó)稅收體系中，個(gè)人所得稅是其重要的組成部分，同時(shí)作為國(guó)家的主體稅種，在財(cái)政收入中也占有很大的比重。它對(duì)于國(guó)民經(jīng)濟(jì)的穩(wěn)定和發(fā)展起著不可替代的作用。特別是在調(diào)節(jié)收入分配，縮小貧富差距,穩(wěn)定國(guó)家上。隨著經(jīng)濟(jì)社會(huì)的發(fā)展，個(gè)人所得稅也在與時(shí)俱進(jìn)，不斷的改革以適應(yīng)現(xiàn)實(shí)社會(huì)的需求。但在長(zhǎng)期實(shí)踐過程中，由于弊端的不斷顯露，社會(huì)各階層對(duì)此都提出了質(zhì)疑。個(gè)人所得稅制度的又一次改革被提上了日程。中國(guó)人大網(wǎng)2011年4月25日16時(shí)至5月31日24時(shí)期間向社會(huì)征求對(duì)個(gè)人所得稅法修正案草案的意見，共收到82707位網(wǎng)民的237684條意見、181封群眾來信、11位專家和16位社會(huì)公眾的意見。網(wǎng)上共有82536人對(duì)這條發(fā)表意見。2011年九月開始，新個(gè)人所得稅在全國(guó)開始實(shí)行。對(duì)于新個(gè)稅3500元的新起征點(diǎn)是否能夠切實(shí)減輕中低收入者的負(fù)擔(dān)，調(diào)節(jié)高收入者的收入，以達(dá)到調(diào)節(jié)收入分配，抑制貧富差距的目的，大多數(shù)人持懷疑態(tài)度。針對(duì)這一問題，引發(fā)了我對(duì)新個(gè)人所得稅的思考。
關(guān)鍵詞：個(gè)稅問題；個(gè)稅改革；建議
Abstraction
Personal income tax is one important part in our country’s tax system, meanwhile, as one kind of the main tax, which also has a large proportion in financial revenue. It plays an indispensible role on stabilizing and developing the national economy, especially on adjusting income distributions, narrowing the gap between the rich and poor, and stabilizing the country. With the development of social economy, personal income tax has developed and reformed to adapt to the demand of the society. However, another reformation of personal income tax system is discussed because of the appearance of drawbacks and the query from all ranks during the long-term practical progress. The Chinese net on April 25, 2011 at 16 on May 31, when 24 period the social questionnaire to the individual income tax of the amendment advice, has received 82707 users of a 237684 181 letters of advice, the letters, 11 experts and 16 social public opinion. A total of 82536 people online to this opinion article From September, 2011, the new personal income tax came into force, while the majority of the people doubt about the significance in whether the threshold of 3500RMB could relieve the burdens of poor and regulate the income of rich. Through this way, we can adjust income distributions and narrow the gap between the rich and poor. To the phenomenon, I have something to say.
Key words: revolution of personal income tax；problem of personal income tax；proposals
目 錄
第一章 個(gè)人所得稅改革背景 1
第二章 相關(guān)概念分析 2
2.1什么是個(gè)人所得稅 2
2.2個(gè)人所得稅的起源與我國(guó)個(gè)人所得稅的發(fā)展歷史 2
2.3我國(guó)個(gè)人所得稅的現(xiàn)狀 3
第三章 我國(guó)個(gè)人所得稅存在的問題 5
3.1個(gè)人所得稅的流失現(xiàn)象嚴(yán)重 5
3.2稅率結(jié)構(gòu)復(fù)雜，邊際稅率過高 5
第四章 我國(guó)個(gè)人所得稅的改革和建議 8
4.1建立合理的征收管理辦法，防止稅源流失 8
4.2進(jìn)行稅制改革，建立恰當(dāng)?shù)亩愔?9
4.3規(guī)范費(fèi)用扣除標(biāo)準(zhǔn) 10
4.4減少累進(jìn)級(jí)次，降低邊際稅率水平 11
結(jié)論 12
參考文獻(xiàn) 13
