个人所得税改革调节我国居民收益的研究分析

论文总字数：28120字

摘 要

改革开放以来，我国进入了高速发展的阶段，社会经济水平有了显著提高，各个领域的蓬勃发展使我国人民的生活水平有了显著改善，于此同时，社会贫富差距也在逐渐扩大。个人所得税作为调节社会收入差距的重要工具，需要随着社会环境的变化不断作出调整来完善自身，以保证其调节收入分配功能的有效性。每次个人所得税改革影响最直接的就是我国居民的收益，进而对企业产生间接的影响。我国个人所得税法自出台以来就经历了多次改革，但受分类税制模式的限制，我国个人所得税调节收入分配的功能没有充分发挥。2018年我国迎来了第七次大修改，本次税改将采用分类与综合相结合的个人所得税征收模式，这实现了我国从分类税制向综合税制过渡的一大步。

本文借着此次个税改革的背景，回顾借鉴了我国往年历次个税改革的经验，系统地比较分析了分类税制、综合税制、分类综合税制的不同之处以及他们的利弊。然后用实证的方法分析发现了免征额度提高可以降低纳税人的纳税层级，减轻纳税人负担，从而提高居民收益。接着研究发现分类所得税制在我国的运行使个人所得税的调节功能逐渐弱化，需要转变个人所得税的征收模式。并重点研究了个人所得税改革如何调节我国居民的收益。通过研究发现我国需要向着综合税制的个人所得税模式过渡，但也不可一蹴而就，当务之急是保证新个税模式的平稳落地。健全综合征管体系建设，完善扩大综合计征范围，培养公民的纳税意识是政府在未来一段时期内应该重点考虑的工作，以此来逐渐完善我国个人所得税制度，促进社会公平和谐。

关键词：个人所得税改革；综合分类税制；免征额；收益

ABSTRACT

Since the reform and opening up, China has entered a stage of rapid development, the social and economic level has been significantly improved, the vigorous development of various fields has made a significant improvement in the living standards of our people, at the same time, the gap between the rich and the poor in society is also gradually widening. As an important tool to adjust the social income gap, personal income tax needs to be constantly adjusted to improve itself with the change of social environment, in order to ensure the effectiveness of its function of adjusting income distribution. The most direct impact of each individual income tax reform is the income of Chinese residents, which has an indirect impact on enterprises. China's personal income tax law has undergone many reforms since it was promulgated. However, due to the restriction of classified tax system, the function of personal income tax in regulating income distribution has not been fully developed. In 2018, China ushered in the seventh major revision. This tax reform will adopt the individual income tax collection mode of combining classification and synthesis, which has realized a great step in the transition from the classified tax system to the comprehensive tax system.

Based on the background of this tax reform, this paper reviews and draws lessons from the experience of previous tax reform in China, and systematically compares and analyses the differences among the classified tax system, the comprehensive tax system and the classified comprehensive tax system, as well as their advantages and disadvantages. Then the empirical analysis finds that the increase of tax exemption can reduce the taxpayer's tax level, lighten the taxpayer's burden and improve the residents' income. Secondly, the study finds that the operation of classified income tax system in China weakens the adjustment function of individual income tax, and needs to change the collection mode of individual income tax. And it focuses on how to adjust the income of Chinese residents in the reform of personal income tax. Through the research, we find that our country needs to transit to the individual income tax mode of the comprehensive tax system, but it can not be achieved overnight. The urgent task is to ensure the smooth landing of the new tax mode. To improve the construction of syndrome management system, to improve and expand the scope of comprehensive taxation, and to cultivate citizens' tax consciousness is the key work that the government should consider in the future, so as to gradually improve the personal income tax system in China and promote social equity and harmony.

KEY WORDS: personal income tax reform; comprehensive taxation system; exemption; income

目 录

摘要....………………………………...........................................……………………………………………………………Ⅰ

Abstract ........………………………………………….......................................…………………………………………..Ⅱ

第一章 绪论 1

1.1选题背景及意义 1

1.1.1选题背景 1

1.1.2研究意义 2

1.2文献综述 2

1.2.1国外文献综述 2

1.2.2国内文献综述 3

1.2.3国内外文献评述 4

1.3主要研究思路和研究方法 4

1.3.1研究思路 4

1.3.2研究方法 5

1.4本文可能创新点和不足之处 5

1.4.1本文可能创新点 5

1.4.2本文可能不足之处 6

第二章 理论基础 6

2.1个人所得税基础理论 6

2.1.1收入再分配理论 6

2.1.2税收公平原则 7

2.1.3税收效率原则 7

2.1.4最优所得税理论 7

2.2个人所得税的课税模式 8

第三章 我国个人所得税改革的发展历程及历史经验 10

3.1我国个人所得税改革的历程 10

3.2 第七次个人所得税改革 11

第四章 个人所得税改革的实证分析 12

4.1免征额度的变化调节城镇居民收入和消费支出的实证分析 12

4.2免征额影响居民消费的实证检验 13

4.2.1模型的构建与变量的选择 13

4.2.2数据分析及相关性检验 14

4.2.3回归分析 15

4.3分类制课税模式转向综合分类课税模式的对比研究 17

4.3.1个人所得税的地位日益提高 17

4.3.2个人所得税计征方法不科学 20

4.3.3分类税制调节功能不明显 21

4.3.2综合分类制征收模式和分类制模式的对比分析 23

第五章 对我国个人所得税改革的政策建议和展望 24

5.1对未来个税改革的政策建议 24

5.2结语与展望 26

致 谢 27

参考文献 28

第一章 绪论

1.1选题背景及意义

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