我国个人所得税制度存在问题的探讨.doc

摘要:个人所得税是对我国个人纳税人所得额征收的一种税种。个人所得税是在许多国家的收税中都占据着很重要的一部分，在我国也是高速发展的一个税种，伴随着我国经济的高速发展，需要缴纳个人所得税的纳税人越来越多，在社会经济生活中的影响越来越大。长期以来，会计界和法学界对个人所得税制度从不同角度分析探讨，随其取得了一些共识，但在涉及税制模式，税率和费用扣除等许多问题仍然是各有各的看法。我国个人所得税制度虽然经过几次的改革，但仍然存在一些需要改进与完善的地方。在这样的背景下，结合自己平常对税收的研究以及实习的时候对税收实践的了解，使本人选择了对我国个人所得税制度存在问题的探讨这个课题。通过本人对个人所得税制度进行全面梳理和分析，得出了我国税法中已有诸多不合理因素，如立法层次低、税率有缺陷、违法成本低等问题，然后分析了这些问题存在的原因，提出等改进费用扣除制度、加强税收举报、建立纳税人信用等级等相关建议。

关键词：个人所得税；税制模式；税收管理；税收公平

Abstract:The personal income tax is a type of tax attained from the income of individual taxpayers. Personal income tax is one of the most important taxes in many countries, and also one of the fastest growing taxes in China. With the development of China's economy being so rapidly there comes  more and more personal income tax taxpayers and it influences increasingly the social and economic lives of the people. Over the years, theorists have come to some consensus after analyzing the personal income tax system from different perspectives, but they still each have their own say when it comes to the problems such as  tax model, the rate and cost deductions. Although the personal income tax system in China has gone through several reforms, there are still some needs in improvement and perfection. In this context, combined with the usual understanding of the tax practice in tax research and internship, I chose the problems on the personal income tax system in China to discuss. Comprehensively sort out and analyze the personal income tax system problems, Through my thorough carding and analysis of personal income tax system, that has many unreasonable factors in tax law, if the level is low, low tax rates is defective, the cost of illegal issues and analysis of the causes of these problems, propose improvements cost deduction system, the strengthening of tax reports, resume, taxpayer's credit rating, and other related recommendations.

Key words：Personal income tax, Taxation regime models, Taxation administration, Taxation equity