基于问卷调查的个人所得税征收问题研究
基于问卷调查的个人所得税征收问题研究(论文11000字)
摘要
个人所得税与我们每个人的日常生活都息息相关，为国家获得财政收入、调节居民收入差距都作出了重要贡献。我国社会经济不断进步，居民收入水平逐渐提高，个人所得税制度对我国的影响也在不断加大。然而，在这一变化过程中，现行个人所得税税制的不足也渐凸显出来，个人所得税的征管难度也逐渐加大，现行个人所得税制度已经不能适应我国目前的经济形势，个税改革也就受到了社会各界广泛的关注。本文通过调查问卷的形式对个人所得税征收问题进行了调查，对个人所得税征收模式、税率和扣除费用等方面进行了分析研究，并结合图表阐述了个人所得税征收的现状，提出了我国现行个税制度存在的问题，主要包含个税知识普及程度不高，征收模式、费用扣除标准和税率设置不合理等问题，并通过相关的理论知识提出了一些建设性的意见。
关键词：个人所得税 税制模式 税率
Abstract
Personal income tax is closely related to the daily lives of each of us, which have made important contributions to obtaining national fiscal revenue and adjusting the income gap of residents. AS our country’s social economy continues to advance,and residents’ income levels have gradually increased,the impact of the personal income tax system on our country is also increasing.However, in the course of this change,the deficiency of the current personal income tax system has gradually emerged.The difficulty of collection and management of personal income tax has also gradually increased.The current personal income tax system has not been able to adapt to the current economic situation in China,and individual tax reform has also received social widespread concern.This article surveyed the personal income tax collection problems through the form of questionnaire,analyzes and studies the model on individual income, tax rates and deducting expenses and so on , combined with the graphics describes the present situation of the personal income tax collection,including a tax knowledge popularity is not high,the collection mode,standard deduction and tax rates set unreasonable and so on,at last made some constructive suggestions by the relevant theoretical knowledge.
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Key Words:personal income tax,the tax system ,tax rate
目录
基于问卷调查的个人所得税征收问题研究 1
一、引言 1
二、基本理论与文献回顾 2
（一）个人所得税征收制度基本理论 2
（二）文献回顾 3
三、问卷设计和发放回收情况 4
（一）问卷设计和调查对象选择 4
（二） 问卷发放和回收情况 5
四、问卷调查结果及分析 5
（一）问卷对象基本情况统计 5
（二）个人所得税征收制度的调查结果 7
五、 我国个人所得税征收制度存在的问题 11
（一）居民对个人所得税的了解不充分 11
（二）相关征管配套设施不完善 12
（三）税制征收模式不合理 12
（四）个税的征管力度不够 12
（五）费用扣除不合理 12
（六）税率设置不合理 13
六、 完善个人所得税征收制度的对策 13
（一） 加强对个税知识的宣传和普及 13
（二）加强征管配套设施 14
（三）调整征税模式，划分综合与分类征收的范围 14
（四）加强个税的征管力度 14
（五）合理设定费用扣除标准 15
（六）合理设置税率 15
（七）将“供给侧结构性改革”融入个人所得税制度 15
参考文献 16
致谢 17