试论我国个人所得税存在的问题及其改革设想

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1、试论我国个人所得税存在的问题及其改革设想毕业论文试论我国个人所得税存在的问题及其改革设想摘要：本文首先从税收职能出发，对我国个人所得税目前的地位和作用作了简明的概括，接着对我国个人所得税目前存在的问题进行了较为详细的论述和分析：税制本身的缺陷是造成我国个人所得税税收职能弱化的根本原因，在税制方面主要从税制模式、税率设计、起征点、费用扣除标准等方面进行了论述；而征管不力是造成我国个人所得税税款大量流失的重要原因，征管方面主要从税收信息不对称、征管能力不足、公民纳税意识淡薄等方面进行了阐述。然后，针对以上问题提出了相应的对策，包括税制模式的选取即采用综合所得课税为主分类所得为辅

2、的混合所得税模式、健全个人所得税费用扣除制度、实行家庭课税和个人课税并存的模式和提高征管效率。关键字：个人所得税税制改革税收征管TrytodepositproblemsexistinIndividualIneTaxofourcountryandproposereformimaginetoitAbstract:ThistextproceedfromthefunctionsofthetaxrevenuetogiveaconcisegeneralizationtopresentstatusandfunctionofIndividualIneTaxofourcountryatfir

3、st,thencarryondetailedargumentationparativelyandanalysistotheproblemsexistinIndividualIneTaxofourcountry:Theproblemsofthetaxsystemcausingainlydescribedinmodeofthetaxsystem,taxratedesign,casesolicitsomeandexpensesdeductstandard;AndanagingistheimportantreasonstorunoffoftaxofIndividualIneTaxo

4、fourcountry,ainlydescribedfromtaxrevenueinformationasymmetry,insufficientabilityoflevyandmanage,citizenconsciousnessofpayingtaxes.Then,countermeasureagainsttheaboveproblemshasbeenproposedcorrespondingly,includingtakethesuitabletaxmode,perfectIndividualIneTaxexpensesdeductsystem,implementth

5、elevymodethatlevyataxbasedonfamilythesameasonindividualandraisetheefficiencyoflevyingandmanaging.Keyoftaxsystemtaxlevyandmanagement目录前言·············································································11、我国个人所得税税制方面存在的问题··············································1（1）资本所得轻征税、劳

6、动所得重征税··············································1（2）免征额太低，中低收入者负担过重··············································1（3）分类所得税制对高收入阶层调节不力············································2（4）个人所得税的费用扣除标准缺乏弹性············································2（5）税率设计不合理··································

7、····························2（6）纳税期限复杂································································32、我国个人所得税征管方面存在的问题··············································3（1）税收信息不对称·····························································3（2）征管能力不足···········