個人所得稅論文提綱

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個人所得稅論文提綱

　　論文題目《中國個人所得稅改革面臨的困境探究》

個人所得稅論文提綱

　　中文摘要

　　改革開放以來，我國經濟的快速發展使得一部分人先富起來，國內的收入分配不均問題日益嚴重，具有收入分配調節功能的個人所得稅制度也顯現出了很多不足，多年來國內學術界對個人所得稅的改革進行了廣泛的討論，目前對個人所得稅所存在的問題形成了較為統一的認識，問題主要集中在稅制模式的選擇、應稅項目的確定、稅率的設計、減免稅項目的設計、納稅單位的設計。自 1994 年稅制改革后，第九個五年計劃制定并啟動之時，我國就對個人所得稅制提出了“綜合與分類相結合”(混合稅制)的改革方向，歷經 4 個五年計劃，至“十二五”規劃，目前個人所得稅改革仍然只是在免征額上做了幾次修正，對于系統的稅制問題的改革一再受阻，遲遲沒有方案出臺，可謂歷經艱辛。由此可見，個人所得稅改革問題是當前稅制改革中最值得研究、最需要關注、最迫切解決的一個關鍵問題。

　　本文采用定性與定量的方式對個人所得稅模式進行探討，對比我國現行個人所得稅制度存在的缺陷，分析我國稅制模式選擇及改革存在的困難，結合國外個人所得稅稅稅制改革的經驗，對稅制改革中的納稅單位進行更深一步的分析研究，并提出一個具體的方案以供參考。

　　關鍵詞：個人所得稅制度混合稅制納稅單位

　　Abstract

　　Since China's reform and opening up, China's rapid economic development made partof the people become prosperous first. While the domestic income inequality problemsbecame increasingly serious, Personal income tax system which has the function ofadjusting income distribution is also showing a lot of shortcomings. In recent years,domestic academic circle has carried on the extensive discussion over personal income taxreform. At present, the researchers and scholars have formed a more unified understandingof personal income tax problems. The problem mainly concentrated on the choice of taxsystem mode, the determination of taxable items, the design of tax rates, tax reductions orexemptions of project, the design of tax unit. Since the tax reform in 1994, we have putforward “combination of comprehensive and classification”(Mix Tax System) as thereform direction of personal income tax system. After four five-year plans, to the 12thfive-year plan, the current personal income tax reform only had several modification on theexemption. The reform of tax system blocked with delayed package again and again. Thus,individual income tax reform is the most worthy of researching, needing concerns and themost urgent key problem in the current tax system reform.

　　This paper adopts qualitative and quantitative way to discuss the personal income taxmodel, comparing the flaws of the current individual income tax system in our country,analyzing the difficulty in the choice of tax system pattern and the reform. Based on theexperience of foreign tax reform, the report does further analysis and research for tax units,and comes up with a specific scheme for reference.

　　Keywords: Individual Income Tax Reform Mix Tax System Tax Unit

　　目錄

　　第 1 章序言

　　1.1 選題背景及研究意義

　　1.2 文獻綜述及評述

　　1.2.1 國外文獻綜述

　　1.2.2 國內文獻綜述

　　1.2.3 簡要評述

　　1.3 研究方法和內容

　　1.3.1 研究方法

　　1.3.2 研究內容

　　1.4 本文的創新與不足