个税改革对税收征管的影响研究 摘 要

近年，我国居民收入水平伴随着经济发展不断得到提高，个人所得税也在逐步完善过程当中，成为增值税和企业所得税之后的第三大税种。但同时税收制度逐渐暴露出一些问题。例如，工资、薪金所得税率结构相对复杂，低等级税率相对较短，导致低收入和中等收入的纳税人负担沉重，工资偏低等；根据中央政府要求进一步加强税收在调整收入分配中的作用，此次改革是基于现实，解决当前分类税制中存在的问题，减轻中低收入人群的税收负担，适当地加大对高收入者的税收调整。 此次税制改革出台了系统化的则是，如提高基本减除费用标准，设定专项附加扣除，调整优化税率结构等。一是能切实的减轻纳税人的负担，促进个税制度趋于科学性、系统化和公平性。二是有利于健全完善税收制度，规范了税收征管行为 本文结合新形势政策，首先对我国个人所得税历年的改革进行了总结，并分析出个税制度存在的主要问题，认为在分项计征、税率结构和扣除项目上存在影响个税发展的问题。其次，本文分析了个人所得税改革的背景和影响，此次个税改革是我国经济发展的需要，对我国税收征管制度的完善具有推动作用。然后本文对完善税收征管提出措施和建议，得出加强税收征管力度离不开合理地个税改革措施。最后总结全文，深化税制改革对提高财政收入，调整税收分配，实现税收征管现代化及促进国家治理水平具有重要意义

关键词：个人所得税；税收分析；税收征管 ABSTRACT In recent years, with the continuous improvement of economic development, the income level of residents in China has gradually improved, and personal income tax has become the third largest tax after VAT and enterprise income tax. But at the same time, the tax system gradually exposed some problems. For example, the structure of wage and salary income tax rate is relatively complex, and the low-level tax rate is relatively short, which results in heavy burden on low-income and middle-income taxpayers and low wages. According to the requirements of the central government, the role of tax in adjusting income distribution should be further strengthened. The reform should be based on reality, solve the problem of classified tax system and reduce the tax revenue of low-income groups. The burden system should be implemented for high-income people and tax adjustment should be increased appropriately. The tax reform is a series of combined boxing measures, such as raising the basic cost reduction standard, setting special additional deductions, adjusting and optimizing the tax rate structure, etc. This is conducive to reducing taxpayers' tax burden and making the personal income tax system more scientific and fair. At the same time, we have improved and perfected the tax system and standardized tax collection and management. Combining with the new situation and policies, this paper first summarizes the reform of individual income tax in China over the past years, and analyses the main problems existing in the individual income tax system. It is believed that there are some problems affecting the development of personal income tax in terms of tax, tax rate structure and deduction items. Secondly, it analyses the background and influence of the reform of personal income tax. This tax reform is the need of China's economic development and plays a driving role in the improvement of China's tax collection and control system. Then this paper puts forward measures and suggestions to improve tax collection and management, and concludes that strengthening tax collection and management can not be separated from reasonable individual tax reform measures. Finally, the paper concludes that deepening the reform of tax system is of great significance to improving fiscal revenue, adjusting tax distribution, realizing the modernization of tax collection and management and promoting the level of national governance.

Key words: Personal income tax; Tax analysis; Tax collection and management 目 录 1绪论 ....................................................................................................................................... 1 1.1 研究背景及意义 ........................................................................................................... 1 1.1.1 研究背景 ................................................................................................................. 1 1.1.2 研究意义 ................................................................................................................. 1 1.2 国内外研究现状 ........................................................................................................... 2 1.2.1 国外研究现状 ......................................................................................................... 2 1.2.2 国内研究现状 ......................................................................................................... 2 1.3 研究方法与研究内容 ................................................................................................... 3 1.3.1 研究方法 ................................................................................................................. 3 1.3.2 研究内容和技术路线 ............................................................................................. 3 2 个人所得税制度改革历程及现状 ...................................................................................... 5 2.1 我国个人所得税税制改革历程 ................................................................................... 5 2.2 现行个税改革的背景 ................................................................................................... 5 2.3 现行个税制度存在的问题 ........................................................................................... 6 2.3.1 分项计征所得税的弊端 ......................................................................................... 6 2.3.2 税率结构不合理 ..................................................................................................... 6 2.3.3 单一扣除标准违反税收公平原则 ......................................................................... 6 2.3.4 扣除项目较少 ......................................................................................................... 7 2.3.5 个人所得税与整体税收不协调 ............................................................................. 7 3 我国个人所得税改革的实践情况 ...................................................................................... 9 3.1 改革方向和目标 ........................................................................................................... 9 3.1.1 建立综合与分类相结合的个人所得税制度 ......................................................... 9 3.1.2 提高工薪起征点并实行动态调整机制 ................................................................. 9 3.1.3 增加居民家庭支出项目的税前扣除 ..................................................................... 9 3.2 改革内容 ..................................................................................................................... 10 3.2.1 在纳税人规定上明确引入了新的概念 ............................................................... 10 3.2.2 将四项劳动性所得合并为综合所得 ................................................................... 10 3.2.3 调整综合所得适用超额累进税率级距 ............................................................... 10 3.2.4 调整综合所得的基本减除费用标准 ................................................................... 11 3.2.5 增加专项附加扣除 ............................................................................................... 11 3.2.6 增加反避税规定 ................................................................................................... 12 3.3 个税改革对税收征管的影响 ..................................................................................... 13 3.3.1 综合征收提高征管要求 ....................................................................................... 13