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1、本科生毕业论文(设计)个人所得税生计扣除问题的研究学生姓名:学号:学院(系):专业(方向):指导教师:王华曼32010092130财政税务学院税务何晴2014年4月中文摘要个人所得税在财政收入以及调节收入分配等方面起的作用越来越大,生计扣除标准的确定越来越引发各界的广泛关注,然而,在确定生计扣除时存在一些问题,比如:未考虑家庭情况、国内外标准不一致等,如果不能制定出适当的政策,合理有效的方法去解决这些问题,那么会影响税收的效率与公平。为此,木文从生计扣除的概念、原则、目的、意义等方面阐述了生计扣除的基木原理,通过回顾个人所得税的改革历程,指出
2、了生计扣除存在诸如内外扣除标准不一致、固定免征额的调整不够科学规范、不分地区的一刀切、纳税时间不同导致“费用扣除标准”的多寡不同以及未考虑到家庭情况的一系列问题,并借鉴美国、法国、日木、巴西几个国家在生计扣除方面的经验,提出关于个人所得税牛计扣除标准确定的改进方案,比如统一内外费用扣除标准、通过通货膨胀率调整免征额、确定费用扣除标准时考虑地区经济发展水平的差异、改变特定人群纳税计算方式、引入家庭系数。关键词:个人所得税牛计扣除国际经验AbstractPersonalincometaxrevenuesandadjustingincomedist
3、ributionandotheraspectsoftheroleplayedbymoreandmore,thestandarddeductionisdeterminedmoreandlivelihoodscausedwidespreadconcern,however,therearesomeproblemsindeterminingthelivelihoodcharged,suchas:doesnotconsiderthefamilysituation,domesticandinternationalstandardsandinconsist
4、ent,ifnotdevelopappropriatepolicies,reasonableandeffectivewaytosolvetheseproblems,itwillaffectthetaxefficiencyandfairness.Inthispaper,theconcept,principles,purpose,meaningandotheraspectsoflivelihoodsdeductedexplainsthebasicprinciplesoflivelihooddeduction,byreviewingthehisto
5、ryofthepersonalincometaxreform,pointedouttheexistenceoflivelihood,suchasinternalandexternalstandarddeductiondeductioninconsistent,adjusttheexemptionamountfixedinsufficientscientificstandardsacrosstheboardregardlessofthearea,thedifferenttaxtimeleadtodifferentHstandarddeducti
6、onnanddoesnottakeintoaccounttheamountofthefamilysituationaseriesofquestions,andlearnfromtheUnitedStates,France,Japan,Brazilandseveralcountriesintermsoflivelihooddeductionexperience,proposedstandarddeductiononpersonalincomedeterminedlivelihoodimprovementprogram,suchasinterna
7、landexternalcosts,netofunifiedstandardsexemptionamountadjustedbytheinflationrate,determinethecostofthestandarddeductionwhenconsideringdifferencesinthelevelofeconomicdevelopmentintheregion,changingthetaxcalculationspecificpopulations,theintroductionofthefamilyfacto匚Keywords:
8、personalincome;taxdeductionoflivelihood;Internationalexperience目录引言51个人所得税生计扣除概况51