论文总字数：19249字

摘 要

新个税法从民生问题出发，直击百姓最关注的焦点，在满足国家税收征管需要的前提下，尽可能的满足了居民的需要，包括个税起征点的提高、专项附加扣除项的增加、征税方式的变化等都体现了新个税改革注重民生问题，反映出政府更加侧重公平与民生。

第一章绪论主要介绍了研究背景、目的、意义以及内容和方法，罗列了文章的大体框架，参考借鉴了相关文献并在第二章撰写了文献综述。第三章中，分析了此次新个税改革的主要内容，如：引入的新概念、提高的起征点和新增的专项附加扣除项目。然后，在第四章中剖析了新个税对个体行为倾向带来的引导作用，进而在第五章中探讨所引发的个体行为倾向和产业发展的交互影响。最后，在第六章中对新个税改革后仍存在的问题提出对策建议。主要通过对新个税的主要变化进行分析，探讨新个税给个体带来的行为倾向引导，研究其对消费的影响，剖析现行个人所得税制存在的问题，提出完善个人所得税改革的建议。

关键词：个人所得税；个体行为；专项扣除

Research on the Impact of New Tax on Individual Behavior and Industrial Development

Abstract

Since the reform and opening up in 1978, with the rapid development of the socialist market economy, the living standards of our residents have also been constantly improving, but the problem that has arisen is that the gap between the rich and the poor is gradually expanding. As a scientific regulation of income distribution, personal income tax can not only increase the government"s fiscal revenue, but also has the redistribution function of regulating the public income gap. However, the shortcomings and drawbacks of China"s personal income tax law are also increasingly exposed. The current institutional regulations can no longer adapt to the actual situation in China, nor can it meet the needs of social reality. In 2018, China"s personal income tax law was revised again, and substantial steps were taken in the reform combined with comprehensive classification.

The implementation of a new system is always accompanied by many difficulties and challenges. The specific implementation process of the new tax law will also face the same problem. Therefore, we should try to gradually promote the special deduction of personal income tax from the perspective of taxpayers. Formulate corresponding supporting rules in the areas of central and local sharing and tax collection. In fact, the new tax law does proceed from the people"s livelihood issue, directly attacking the people"s most concerned focus, and satisfying the needs of the residents as much as possible, including the improvement of the tax threshold, special deductions, on the premise of meeting the needs of national tax collection and management. The increase in the items and the changes in the taxation methods all reflect the fact that the new tax reform focuses on people"s livelihood issues, reflecting that the government is more focused on fairness and people"s livelihood.

This paper mainly analyzes the main changes of the new tax, discusses the behavioral tendency of the new tax to the individual, studies its impact on consumption and the redistribution effect on the economic structure, and analyzes the problems existing in the current personal income tax system. Proposed to improve the personal income tax reform.

Keywords：Personal income tax；Individual behavior；Special deduction

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容与研究方法 1

1.4 论文框架 1

第二章 相关文献综述 2

第三章 新个税改革的内容 4

3.1引入居民个人和非居民个人概念 4

3.2 起征点的提高 4

3.3 增加个税专项扣除 4

3.3.1 子女教育 4

3.3.2 继续教育 5

3.3.3 大病医疗 5

3.3.4 住房贷款利息和住房租金 5

3.3.5 赡养老人支出 5

第四章 新个税引导个体的行为倾向 7

4.1对企业员工 7

4.2 对中等收入人群 7

4.2.1起征点的提高惠及中等收入群体 7

4.2.2教育福利引发学习热 8

4.2.3住房观念发生改变 8

4.2.4赡养老人问题 8

4.3 对收入较高的群体 9

4.4对居民消费 9

第五章 个体行为倾向与产业发展的交互影响 10

5.1 对四大民生产业 10

5.1.1教育产业 10

5.1.2医疗产业 10

5.1.3房地产产业 10

5.1.4养老产业 10

第六章 应对新个税影响的对策建议 12

6.1个税改革后存在的问题 12

6.1.1最高税率导致高收入人群的流失 12

6.1.2专项扣除的实施难点 12

6.1.3税收征管制度不够完善 13

6.2对策建议 13

结 论 14

致 谢 15

参考文献（References） 16

第一章　绪 论

1.1 研究背景

近30年来我国个人所得税一直采取分类征税的办法，只对工薪所得税实行累进税率，高收入群体通过调整自己的收入来源可以达到合理避税的目的，因此，现阶段我国的个人所得税不能很好地发挥调节收入分配的作用。而发达国家为发挥出个人所得税调节收入分配的作用，一般都实行综合征税制度。改革开放以来，我国经济取得了极大的进步，经济发展的重心已由更加注重效率向更加注重公平转换。这要求我国个人所得税也应由分类征收向综合征收转换。

1.2 研究目的及意义

为了与实际更贴合，达到理论和实践的统一，研究新个税对个体行为倾向的影响，为之后的改革思路提供基础引导。我国新个税已经出台，逐渐趋向综合征收的思路，新个税中允许抵扣赡养老人费用、子女教育费用支出、培训费用支出等等，这些规定对个体的行为倾向将产生不可低估的影响，进而也将对相关产业带来连锁反应。提前预测这些影响对问题预期和合理引导经济结构健康发展具有较强的借鉴意义。

1.3 研究内容与研究方法

随着我国社会主义市场经济的发展，原来的个人所得税法开始逐渐暴露出隐藏的弊端，已经不能适应社会经济的发展，因此，在我国，个人所得税改革已经迫在眉睫，但由于涉及范围广泛，易影响各方群体的切身利益，因而受到了高度关注。目前，如何稳妥推进个人所得税改革的步伐，结合实际情况提出合理的对策措施，仍需要进行深入研究。

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