文档介绍：编号
无锡太湖学院
毕业设计(论文)
题目:个人所得税改革及其研究方向

经管系会计专业
学号: 0951301
学生姓名: 邹云昊
指导教师: 万千(职称:会计师)

二〇一三年五月
摘要
个人所得税,这个在西方国家税收地位举足轻重的税种,其在我国的税收历史上始终无法达到其应有的地位和作用。在我国改革开放以来的几十年时间里,社会主义经济快速发展,照道理国家个人所得税收入应该是有增无减的,但实际情况并不如此。本文将对目前个人所得税存在的问题进行总结,并结合发达国家的个人所得税的优秀的经验进行比较,研究出我国个人所得税的改革方向。
第一章主要介绍了本文的研究目的和选题意义、国内外现状以及研究思路与方法。
本文将会在第二章中列举出目前国内个人所得税所存在的几个重要的不足之处。主要分为四个重要点,首先是征收模式的问题,其次是征管制度的问题,然后就是税率和税级的问题,最后是费用扣除标准的问题。
在第三章中列举出美国、英国以及日本这三个在个人所得税方面有着悠久历史和丰富经验的国家其个人所得税的主要特点。
最后一章将会根据目前国内个人所得税的不足之处并结合美国、英国和日本这三个国家的优秀经验分析研究改革的方向,并且对应文章第二章节的四个不足之处进行逐一的研究分析。
关键词:个人所得税;国内税收制度的不足;国外优秀经验借鉴;税收改革
ABSTRACT
Personal e tax, taxes pivotal in the tax status of Western countries in the history of China's tax has never been able to achieve its rightful place and role. Socialist economy in the decades since China's reform and opening up, the rapid development of reasons as national personal e tax revenue should increase, not decrease, but the reality is not so. This paper will summarize the problems of the current personal e tax, bined with the developed countries of the personal e tax outstanding pare to work out the direction of the reform of the personal e tax in China.
The first chapter introduces the purpose and significance of the topic of this research, the status quo at home and abroad, as well as research ideas and methods.
This article will be listed in the second chapter domestic personal e tax, the presence of several important inadequacies. Divided into four important points, the first collection of patterns, followed by the collection and management system, and is the level of tax rates and tax issues, final expense deduction standards.
List the main features of the United States, the United Kingdom, and Japan, the three countries has a long history and rich experience in the personal e tax personal e tax in the third chapter.
The final chapter will be based on the current inadequacies of the domestic personal e bined with excellent experience in the direction of the