摘 要
我国目前处于以扩大内需来促进经济转型的重要时期,关键在于如何有效地调节收入分配,缩小贫富差距。个人所得税的一个重要功能就是调节收入分配、缩小贫富差距。这对社会的安定团结、国民的生活水平以及市场经济的可持续发展至关重要。
近年来,我国的基尼系数一直维持在0. 4以上,这表明我国的收入差距相对较大,由于我国个人所得税法的立法思想以及具体的法律制度存在一定的漏洞,中低收入者反而构成了个人所得税最主要的纳税主体,这对依靠国民拉动内需的可行性造成了一定的阻力。本文采用了文献调查方法、比较分析方法以及实证研究方法,引入实际案例,在考察和比较中美两国个人所得税法的基础上,思考如何继续完善我国个人所得税法。
本文一共分为五个部分。第一部分:绪论。介绍了研究意义、研究现状、研究内容与方法。第二部分:个人所得税法的理论概述。包括个人所得税法的内涵、特征和功能。第三部分:中美两国个人所得税法的考察。涵盖了中美两国个人所得税法的法典介绍和发展历程。第四部分基于对实际的案例分析,直观地比较了中美两国个人所得税法。第五部分是基于前述内容,进一步思考如何完善我国个人所得税法。
关键词个人所得税法;个人所得税收入;中美两国税法比较;法律制度
Abstract
China is during the period of economic transformation when the key is how to adjustincome distribution and relax social contradictions. An important fucntions of appropriateindividual tax law is to adjust income distribution in order to to reduce the gap in wealth.It'salso critical to gurantee the sustainable development of our society and marketable economythrough improvement in stable society and living standards.
The recent Giniof 0.4 indicates that China suffers from the deep gap in wealth becauseof shortages in legislation thoughts and legal systems. The low income contributes themainly part of individual tax which prevent the future plan to expand domestic demand.Theessay makes use of the method of literature search, comparative studies and empirical study,comparing the individual tax between China and the US and looking for better ways forChinese tax reform based on the real cases.
This essay mainly consists of five parts. The background, the study purpose, the goalsand the contents, the major methods used and the present situation would be in the first partcalled introduction. The second part would be knowledge about the basic legal theoriesincluding key concepts, features andfimctions.The third part aims to introduce the legalsystem of the individual tax of China and the US,concerning the legal system of theindividual tax and the development process.Thefourth part is going to discuss the differenceof legal system in individual tax between China and the US and also compares the effects oflegal system of individual tax in income adaptation, including methods,effects and thereason why it turns out to be so weak in China.Finally, I pay more attention to individual taximprovements and reforms based on the legal system itself and the management informationsystem.
Key words:individual tax law; individual tax income; comparison between American andChinese individual tax; legal system
目录
第一章 绪论
1.1研究意义
1.2研究现状
1.3研究内容与研究方法
第2章个人所得税法理论概述
2.1个人所得税
2.1.1个人所得税的产生
2.1.2个人所得税的涵义
2.2个人所得税法
2.2.1个人所得税法的定义
2.2.2个人所得税法的起源与发展
2.2.3个人所得税法的功能
2.2.4个人所得税法的原则
第3章中美两国个人所得税法的考察
3.1中美两国个人所得税法的发展历程
3.1.1中国个人所得税法的发展历程
3.1.2美国个人所得税法的发展历程
3.2中国个人所得税法
3.2.1中国个人所得税的税制模式
3.2.2中国个人所得税的税率结构
3.2.3费用扣除项目及标准
3.2.4中国个人所得税税收征管
3.3美国个人所得税法
3.3.1美国个人所得税的税制模式
3.3.2美国个人所得税的税率结构
3.3.3费用扣除项目及标准
3.3.4美国个人所得税税收征管
第4章中美两国个人所得税法的比较
4.1中美两国个人所得税法的典型案例
4.2中美两国个人所得税法典型案例的比较分析
4.2.1税制模式比较
4.2.2税率比较
4.2.3费用扣除项目及标准比较
4.2.4税收征管比较
4.3中美两国个人所得税法实施效果的比较
4.3.1作为财政收入来源的对比
4.3.2调节收入分配效果对比
4.3.3我国个人所得税法实施效果微弱的原因
第5章我国个人所得税法的完善思考
5.1借鉴美国个人所得税法的必要性和可行性
5.1.1必要性
5.1.2可行性
5.2完善我国个人所得税法的路径
5.2.1指导思想
5.2.2改分类所得税制为分类综合所得税制
5.2.3调整税率
5.2.4改善费用扣除项目及标准
5.2.5利用高科技提高税收征管水平
5.3完善个人所得税法的障碍克服
5.3.1人为因素
5.3.2技术因素
结论
致谢
参考文献
