个人所得税改问题研究毕业设计.doc

个人所得税改革问题研究 系（部 经济管理系 专 业 班 级 学 号 姓 名 指导教师 沈阳航空航天大学北方科技学院 20年月  摘要个人所得税是一种直接税,是税收征收个人收入社会和经济稳定剂的声誉。收入的增加和生活水平的提高,个人所得税对大多数人来说已经成为一个问题。特别是近年来,平均每年超过10%的国内生产总值()增长率,急剧上升的收入,个人所得税收入在逐年增加。虽然个人所得税收入的增加,调节个人收入分配、社会稳定和经济方面起到一定作用,但区域之间的对比,部门之间、城乡居民之间的收入差距正在扩大。教育、医疗、就业、住房等问题变得越来越突出,这些问题的最终分析仍然是收入分配的问题,而中国个人所得税收入总额的比例仍然很小,有一个税收模式不科学,设计不良税收费用扣除制度并不完美,有很多收集方法和其他问题。Abstract Individual income tax Is a kind of direct tax.Is a kind of tax of individual income tax, with the name as social stabilizer.Along with our country residents income, improvement of living standards, the personal income tax has become most people focus on a tax.Especially in recent years, the average GDP is growing at more than 10% every year, revenues rise sharply, the individual income tax revenue also increased year by year. While personal income tax increase revenues, regulating personal income distribution, stable social economy has played a certain role, but by contrast, between regions, between industries, between urban and rural, residents income gap is widening.Problems such as education, health, employment, housing, these problems in the final analysis is still income distribution problems, and the proportion of individual income tax in our country tax revenue is still small, there are unscientific tax system mode, tax rate design is unreasonable, the expense deduction system is not sound, the collection and management way has many loopholes. So did not play a regulation of our country individual income tax in the actual income, narrowing the gap between rich and poor, income tax still have a lot of places need to be improved, the development of Chinese individual tax also adapt to national conditions, make tax can realistically accomplish the purpose of by the people . Keywords: status of the income tax deduction income tax reform  目 录 前 言 1 1 导论 2 1.1