文档介绍：浅谈个人所得税的现状及改革方向
摘要
个人所得税是对个人(即自然人)取得的各项应税所得征收的一种税。它不仅能缩小个人收入差距,缓解社会分配不公的矛后,而且在调节社会经济发展速度、增加国家财政收入等方面都有着积极的促进作用。综观世界各个市场经济国家,个人所得税都是最重要的税种之一,但是随着社会经济环境、税制建设、税收征管等诸多因素的影响,我社会财富分配、组织财政收入、调节经济运行的功能远未得到充分发挥,个人所得税的纳税组成65%来自工薪阶层,真正的高收入群体不是很多,利用税收调节个人收入分配,缩小个人收入差距,构建和谐社会的呼声日益高涨。个人所得税迫切需要进行修改和完善。因此,从税法制度建设角度对个人所得税法的完善进行探讨,无疑具有重大的现实意义。本文从个人所得税制模式、税率设置、费用扣除这三个方面出发,通过对我国现行个人所得税特点,我国现行个人所得税存在的不足,同时将这三个方面与国外进行比较,最后得出适合本国国情的所得税发展道路这一主线,旨在找出更加适合我国国情的个人所得税的发展道路,为我国个人所得税健康快速发展献言献策。
围绕这一目的,论文共分五个部分展开研究: 第一部分为绪论,主要阐述研究的意义、目的及国内外研究现状。第二部分为我国现行个人所得税制存特点及其存在的问题。第三部分西方发达国家个人所得税制度对我国的启示。第四部分根据我国实际国情制定适合我国国情所得税改革的构想。第五部分是总结与展望。
关键词:个人所得税税制模式税率设置税费扣除
The research of the relationship between the development of finance of Hubei and economic development
Abstract
The relationship between financial and economic development can be reduced to the level of economic development determines the financial development; the financial development also determines the pace of economic development. The relationship between regional finance and regional economy development is the same. The paper is probe to Hubei economic, financial development and their relationship,and give some advice on how to give full scope to the role of finance in the economic development, so as to provide theoretic support to the coordinated development of finance and economic.
The paper includes five parts. The first part is on the background, method and studying situations of China and abroad. The second part is on the present situation of financial, economic development of Hubei Province .The forth part is to discuss and analyses the problems about the coordinated development between economy and finance of Hubei Province. The fifth part is to put some policy suggestions on how to promote the finance development of Hubei province. The last part is the conclusion
Keywords: the finance of hubei the develop of the economics advice
目录
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