论我国个人所得税的改革与完善.docVIP

论我国个人所得税的改革与完善 摘 要 2011年9月1日，我国个人所得税起征点为3500元，并实施七级税率。个人所得税收入逐年呈大幅度增长趋势，是我国社会关注程度最高、改革力度最大的一个税种，也是最具活力和潜力的一个税种，在筹集收入、调节分配等方面发挥了重要作用。随着我国经济社会的不断发展变化，改革开放的不断深入，加上个人所得税起步晚，发展尚不成熟，个人所得税在职能定位、税制设计和税收征管方面都存在一些弊端。因此，适应合理调整收入分配关系的要求，进一步完善个人所得税制，充分发挥个人所得税对收入分配的调节作用，降低中低收入者税负，增加高收入者税收贡献，促进形成中等收入者占多数的收入分配格局，为加快转变经济发展方式、实现社会公平正义作出积极贡献，有着重要的理论意义与现实意义，是当前和今后一个时期的重要任务。 本文分为四个部分，其中第一是个人所得税概论；第二是我国个人所得税的发展现状；第三是我国个人所得税存在的主要问题；第四是改革与完善我国个人所得税的对策建议。最后是结论。 关键词：个人所得税，经济，功能，问题，对策建议 On China’s Reformation and Perfection of individual Income Tax ABSTRACT In September1.2011, Chinas individual income tax threshold is 3500 yuan, and the implementation of seven grade rate. Individual income tax is a significant increase in the trend, is our country social attention degree highest, reform strength is one of the largest categories of taxes, and it is also the most vitality and potential of a tax, to raise income, adjusting distribution in plays an important role in. Along with our country economy society of continuously development variety, reform open of continuously thorough, plus personal income tax start night, develop still not mature, personal income tax incumbency can position, tax system design and revenue from tax advertise for to take care of aspects to all exist some irregularities. Therefore, adapt to the request of reasonable adjustment income allotment relation, personal further perfect income tax system, well develop personal income tax to the income assigns of regulate a function, lower medium low income tax negative, increase Gao the income revenue from tax contribution, the one who promote to wait income in the formation has majority of incomes allotment structure and form, for speed change economy development way, carry out social fair justice and make a meaning and realistic meaning that is aggressive and contribute, has an important theory, is current and aftertime the important task of a period. KEY WORDS: Personal income tax，conomy，unction，，dvise 目　录 前　言 1 第1章 个人所得税概