浅谈我国个人所得税问题及解决方法.docVIP

东 北 农 业 大 学 成 栋 学 院 毕 业 论 文 论文题目：学生姓名： 指导教师： 所学专业： 2010年6月 Chengdong College of Northeast Agricultural University Thesis Thesis topic：Student name： Tutor name： Specialty： June 2009 个人所得税问题研究及解决办法 摘 要 在我国，随着改革开放的实施与深入，个人所得税的税收收入亦随我国运行质量、人民收入水平的提高而有较大幅度的增长，个人所得税的地位不断上升。 由于社会经济环境变化税制建设滞后、税收征管乏力等诸多因素的，我国个人所得税应有的调节分配、组织收入的功能仍然远未得到充分的发挥，个人所得税的偷漏现象相当普遍、严重，个人所得税占税收总额比重过低、个人所得税征管制度不健全、税收调节贫富差距的作用在缩小等弊端客观存在。 关键词：个人所得税 　税制模式 税收征管 费用扣除 改革设想 summary In our country, with the implementation of reform and opening-up and in-depth, personal income tax revenue to the precise nature of the quality of economic operation in China, peoples income levels and a relatively large increase, the status of the personal income tax has been rising. However, personal income tax system with other countries in a relatively sound, Chinas personal income tax are still many imperfections, the socio-economic environment as a result of changes in the tax system lags behind the building, weak tax collection and management and many other factors, Chinas personal income tax due regulating the distribution of the functional organization of income is still far from being given full play, personal income tax evasion are quite common, serious, personal income tax is too low proportion of total tax revenue, personal income tax collection and management systems, the tax adjustment in the role of gap between rich and poor to reduce the objective existence of such defects. To this end, the solution to the issue of personal income tax collection and management system model should be changed, adjusting the rate structure and cost of the standard deduction and enhance several aspects of management reform. ? Keyword：personal income tax；taxation；tax collection and administration； deduct expenses；forward suggestions 目 录 摘 要 I ABSTRACT II 1 前言 1 1.1 本研究的目的与意义 1 1.2 国内外研究文献综述 1 1.2.1 国内研究