完善我国个人所得税的研究

:随着社会政治和经济形势的日新月异，为了维护国家的税收权益、促进对外经济合作和技术交流以及调节个人收入水平，规范和完善个人所得的课税制度受到广泛关注。尤其是分税制改革以来，我国个人所得税负有越来越重的趋势，为国家财政和低收入人群带来沉重负担。本文通过了解国外的个人所得的课税情况以及借鉴先进的国际经验，分析国内外税制的差异，提出相应的完善建议，促进我国个人所得税税收制度的良好发展。
    本课题通过国内外现状的对比，得出以下结论：总的来说我国目前现行的个人所得税制设计存在四个方面的问题:一是税制模式落后，税收负担不公平；二是费用扣除标准低，规定简单；三是征管不到位，导致税赋流失；四是我国依法纳税的法律意识淡薄，纳税氛围不浓。结合目前国外的先进经验，针对上述我国税收制度的不足，本课题提出以下完善建议：一是税制改革，采用综合征收为主，分类征收为辅的混合税制且逐步建立以家庭为纳税单位的混合所得税制度；二是改革扣除方法，调整分类标准；三是加强个税征管；四是加大宣传力度，强化纳税意识，培养纳税氛围。

关键词：个人所得税  税制   税率   公平   对策

The Study For The Improvement Of Chinaese Individual Income
Taxision
                                                  
Abstract:With the great change of political and economic development, people become to pay more and more attention to the regulation and perfection of individual income taxation system, in order to maintain national tax rights and interests, advance foreign economic corporation and technical exchange, and adjust levels of individual income.Since the tax sharing system reform has been carried out, there is a new trend that the individual income tax is getting heavier, which brings serious burden to national finance and low-income population. By learning foreign countries' individual income taxation systems and useful international experience, the paper analyses the difference between China and other countries, so as to put forward some proper suggestions for the development and advancement of our national individual income taxation system.
　　By analysing the contrast of current situation between China and foreign countries, the paper gets the following conclusion that now China is facing mainly four problems on the design of contemporary individual income taxation: first, the model for tax is backward which leads to unfair tax burden; second, the standard for expense deducting is low and the regulation is quite simple; third, the taxation administration does not do good jobs so that levy is losing; the last but not least, people's legal consciousness of paying tax according to laws is very weak. With the help from foreign countries' advanced experience, the text comes up with four thorough advises aimed to change the situation mentioned above. The first one is the reform for taxation system, giving first place to comprehensive collection and using classification collection as assistant. At the same time, the taxation system should be built gradually that tax is collected in family unit. The second advise is to change the deducting methods by adjusting standard for classification. The third one is to strengthen the collection progress for individual taxation. The last one is that publicity must be increased to arouse the tax consciousness and cultivate such atmosphere.     

Key Words: individual income tax, taxation system, tax rate, justice, countermeasure
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