我国个人所得税税源管理问题研究

论文总字数：25441字

摘 要

税源，即税收课征的经济源泉。它主要是指国民经济各个部门当年创造的国民收入或往年累积的国民收入。税源管理是保证国家税收收入的基础，也是税收征管的基础，对税收征管水平的高低起着决定性作用。个人所得税作为我国政府调节收入分配的重要手段，现阶段却未能有效发挥其作用，我们面临着个人所得税的所得项目税源分布不均衡及税源流失的问题，在源头上产生的问题影响着个人所得税效用发挥的方方面面。

本文从源头入手，主要运用文献检索和比较分析的方法对课题展开研究。首先通过分析我国现行税制模式和征税办法对税源管理的影响，简要阐述我国个人所得税税源管理的现状。其次主要从税制模式、税收征管以及税收环境三个角度分析我国个人所得税税源管理问题产生的主要原因。而后结合国外发达国家相对成熟及值得借鉴的成功经验对我国个人所得税税源管理完善和改革提出相应的建议对策。

本文主要从税制、征管及环境三个层面研究并发现了我国个人所得税税源管理现状中存在的不足及成因，提出了相应的对策措施。重视个人所得税税源管理问题，采取相关措施有效地治理个人所得税税源流失问题，对促进经济发展、增加财政收入、调节收入分配、促进社会公平与安定都具有重要的现实意义。

关键词：个人所得税；税源管理；问题及对策

窗体顶端

A Study on the Management of Personal Income Tax in China

Abstract

窗体顶端

Tax source, that is, the tax source of the economic levy. It mainly refers to the various sectors of the national economy created by the national income or accumulated national income in previous years. Tax source management is to ensure that the basis of national tax revenue, but also the basis of tax collection and management, the level of tax collection and management plays a decisive role. Personal income tax as an important means to adjust the income distribution of our government, but at this stage has not been able to effectively play its role, we are faced with personal income tax income tax unequal distribution and the problem of tax revenue, the source of the problems arising from personal income tax Utility to play in all aspects.

窗体底端

窗体顶端

This paper starts from the source, mainly uses the method of literature retrieval and comparative analysis to study the subject. First of all, through the analysis of China"s current tax system and taxation approach to the impact of tax source management, a brief description of China"s personal income tax source management status quo. Secondly, it mainly analyzes the main causes of the problem of personal income tax management in China from three aspects: tax system, tax collection and management, and tax environment. And then combined with the developed countries are relatively mature and worthy of reference for the successful experience of China"s personal income tax source management and reform of the corresponding countermeasures and suggestions.

窗体底端

窗体顶端

This paper mainly studies and finds out the shortcomings and causes of the current situation of personal income tax management in China from the aspects of tax system, tax collection and management, and puts forward the corresponding countermeasures. It is of great practical significance to pay attention to the management of personal income tax sources and take relevant measures to effectively control the loss of personal income tax. It is of great practical significance to promote economic development, increase revenue, adjust income distribution and promote social fairness and stability.

窗体底端

Key Words: Individual income tax; Tax sources management; Problems and solutions

目 录

摘 要 Ⅰ

Abstract Ⅱ

第一章 绪 论 1

1.1 选题背景与意义 1

1.2 研究内容与方法 2

第二章 文献综述 3

第三章 概念 6

3.1 税源管理的相关概念 6

3.1.1 税源的定义 6

3.1.2 税源与相关概念的区分 6

3.1.3 税源的分类 6

第四章 我国个人所得税税源管理现状分析 8

4.1 个人所得税税收总量分析 8

4.2 现行税制模式下的税源管理 8

4.2.1 税制模式 8

4.3 现行征管办法下的税源管理 9

4.3.1 征管办法 9

第五章 我国个人所得税税源管理问题及成因 11

5.1 税制模式不完善 11

5.1.1 分类所得税制的缺陷 11

5.1.2 自行申报制度不宜开展 11

5.2 税收征管不科学 11

5.2.1 信息化建设 11

5.2.2 纳税服务不完善 12

5.2.3 执法力度不强 13

5.3 税收环境欠优化 13

5.3.1 社会各部门间缺乏配合 13

5.3.2 现金交易泛滥 14

5.3.3 公民纳税意识薄弱 14

第六章 国外个人所得税税源管理的经验借鉴与参考 15

6.1 适应国情的税制模式 15

6.1.1 以分类税制为主 15

6.1.2 以综合税制为主 15

6.2 高度完善的信息化建设 15

6.2.1 社会各部门之间信息共享 15

6.2.2 各级税务机关内部信息交换 16

6.3 严密科学的税源监控体系 16

6.3.1 税务代码制 16

6.3.2 现金监控 16

6.4 合理适宜的处罚机制 16

6.4.1 纳税信用 17

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