浅谈我国所得税改革.docVIP

泰 山 学 院 商 学 院 本 科 毕 业 论 文 浅谈我国个人所得税改革 姓名：蔡永田 学号：2008050204 专 业 名 称 财务管理 申请学士学位所属学科 管理学 指导教师姓名、职称 梁丽媛 讲师 2012年 4 月10日 摘 要 随着国民经济的发展, 和各项社会事业的不断进步，尤其是在当前收入差距不断拉大、物价不断上涨的现实背景下，我国个人所得税制度存在的问题越来越明显,全社会要求改革的呼声也日益高涨。税收不仅是国家筹集财政收入和进行宏观调控的重要手段，而且与每一个人的生活息息相关，个人所得税更是承担着另一种独特重任——调节收入分配，直接涉及千万纳税人的切身利益。为适应市场经济发展的要求, 我国个人所得税制度的改革已经拉开了帷幕, 我们必须以税制改革为契机,制定出一套适合我国国情、适合市场经济需要的个人所得税体系, 真正发挥个人所得税在我国税收中的重要作用。本文在前人研究基础上，追溯我国个人所得税的发展历程，结合我国的现实状况，从多个方面分析了个人所得税体制存在的问题和改革的影响，并借鉴国际通行做法,为个人所得税改革的继续进一步深化，使其调节个人收入分配的功能充分发挥，使我国向橄榄形社会转型更进一步提出相关理论建议。 关键词： 个人所得税；改革；影响；我国国情；  Abstract With the development of the national economy, and all social progress, especially in the current income gap pull ceaselessly big, price rising under the realistic background, personal income tax system in China problems become more and more obvious, the whole society calls for reform is also growing. Taxation is not only the national revenue and an important means of macroeconomic control, and with each individual life, personal income tax is assuming another unique responsibility -- regulating income distribution, directly relates to the vital interests of millions of taxpayers. In order to meet the requirement of the development of market economy, Chinas personal income tax system reform has been pulled open heavy curtain, we must take the tax system reform as an opportunity, to develop a suitable for Chinas national conditions, suitable for the needs of the market economy the system of individual income tax, real play of individual income tax in Chinas tax revenue in the important role of. On the basis of previous studies, retrospective individual income tax of our country s development process, combining the reality of our country, analysis from multiple aspects of the personal income tax system existence the question and the impact of reform, and learn from international practices, personal income tax reform continue to deepen further