文档介绍：学年论文
我确实的现状及原因分析
系别
经济系
专业
会计学
班级
10805
姓名
苏新然
指导教师
仲旭
2011年8 月 15 日
我缺失的现状及原因分析
摘要
税收是调节收入分配差距的重要杠杆,根据中公正的社会收入分配体系,既是建立健全社会主义市场经济体制的一项重要内容,也是贯彻落实科学发展观、建设和谐社会的题中应有之义。在收入分配领域,个人所得税作为调节社会财富分配、缩小个人收入差距的“稳定器”,始终受到人们的高度关注。2011年,党中央从构建社会主义和谐社会的需要出发,强调要更加注重社会公平,加大调节收入分配的力度,并提出“调高、扩中、提低”的收入分配改革目标,将个税起征点调整为3500元,大约减轻990亿税负。根据税收公平理论,深入剖析我缺失的现状及产生原因。
关键词:税收公平;个人所得税;公平缺失;制度 
目录
绪论····························································1
选题背景和现实意义··········································1
国内外研究现状·············································2
国外研究现状············································3
国内研究现状············································4
2 我缺失问题·····························5
横向不公平分析·············································5
纵向不公平分析·············································6
3 现行个人所得税公平缺失的原因剖析································7
税制模式选择偏差····&