个人所得税工薪所得免征额的法理考量-法学理论专业论文.docxVIP

I I 摘要 据有关统计显示，在全部个人所得税收入中，有近三分之二来源于中低收入 家庭。社会上普遍流传着一种说法：现在个人所得税已沦为“工薪所得税”。与 此伴随的是社会贫富差距逐步扩大，基尼系数也超过了国际警戒线，个人所得税 的调节功能失灵。由于工薪所得免征额在发挥个人所得税的调节功能方面起着重 要的作用，因此本文将主要围绕工薪所得免征额展开论述。 本文主要分为四部分。第一部分对“个人所得税起征点”和“个人所得税免 征额”进行了辨析，在厘清概念的基础上阐述我国工薪所得免征额的历史变化以 及工薪所得免征额的价值定位；第二部分主要介绍了现行免征额制度存在的一些 缺陷，比如免征额在适用对象、适用地区上一刀切，免征额具体内容模糊不清， 免征额的变动缺乏弹性机制等；第三部分主要阐述了关于免征额的国外理论并进 行合理性分析，介绍了美英法日四个国家的个人所得税制度，运用比较法的方法 提炼出四国在设置免征额时所共同考虑的因素；本文在第四部分提出了适合我国 国情的完善我国工薪所得免征额的相关建议。 关键字：工薪所得；免征额；价值定位；缺陷；弹性机制 II II Abstract According to statistics, in all personal income tax revenue, nearly two-thirds come from low-income families. Now personal income tax has been changed to wage tax.The result is that the gap between the poor and the rich gradually expanded, Gini coefficient reached the international warning line, there was something wrong with the personal income’s tax adjustment function. Since the regulation function of salaried exempt amount in the personal income tax plays an important role, this article will mainly focus on the salaried exempt amount. This paper is divided into four parts. The first part analyses the difference between individual income tax threshold and personal income tax exemption, on that basis, the article clarifies the history and the purposes of the exemption amount. The second part mainly introduces some defects of the exempted amount. The third part mainly analyses some theories about the exemption and introduces the personal income tax system of the United States,Britain, France and Japan,using comparison Method to find the similar factors when setting exemption amount; On the basis of analyses, clarifies and summary in foregoing parts, the fourth part presents some practical suggestions. Key words: wage income; the exemption amount; the value orientation; defect; flexible mechanism 目录 HYPERLINK \l _bookmark0 第 1 章 引言 1 HYPERLINK \l _bookmark1 1.1 背景分析 1 HYPERLINK \l _bookmark2 1.2 研究方法 3 HYPERLINK \l _bookmark3 第 2 章 工薪所得免征额概述 4 HYPERLINK \l _bookmark4 2.1 工薪所得免征额