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摘要：个人所得税（personal income tax）是调整征税机关与自然人（居民、非居民人）之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。纳税义务人根据自己的应纳税所得额和国家相关法律规定进行计算得出的金额来缴纳税费，来完成自己缴税义务。在我国，个人所得税在财政收入中占较大的比重，对经济发展亦有较大影响。本论文通过对中外个人所得税的起源，发展和现状的介绍，来了解现今我国与国外个人所得税在基本范畴上有什么差异，针对这些差异进行比较分析，再根据我国的实际国情与经济发展情况提出我国个人所得税制修改的建议。本篇文章主要通过对计征方面与征管发面进行比较，在计征方面，我国的计征分类存在不公平的因素，课税范围也比较狭小，费用扣除也缺乏科学性，而在征管方面，税务部门缺乏与相关部门的有效合作，缺乏一套完善的对重点行业、个人收入的监管系统，对违法者惩处力度较小，使违法者违法成本过低，所以各种违反个人所得税法律、法规的行为普遍。发现存在问题主要是四个方面：税制要素不全面；在税制累进度的设计上存在缺陷；税收征管效率低；相关法律不严密。因而针对这些存在的问题本文提出了几点改进对策：增加新的税制要素，使征收范围更全面；设计出更加合理的累进度；公民在思想上认识纳税的重要性；国家出台相应鼓励政策和更加健全的法律制度等。相信未来我国的个人所得税制会更加完善，人民的纳税意识也会提高，经济也会迅速增长。21497
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毕业论文关键词：个人所得税；累进税率；税制要素
Comparison and Analysis of Inpidual Income Tax
Abstract：Personal income tax is a general term to adjust the legal norms of social relations between tax authorities and natural persons (residents and non-residents) in the management of personal income tax levied in the process of happening. The amount of the taxpayer be calculated based on their taxable income and the related state law to pay taxes, to complete their tax obligations. In China, the personal income tax accounted for a larger proportion of fiscal revenue, also has a greater impact on economic development. In this paper, through the origin, development and current status of the introduction of personal income tax and foreign, to understand today's China and foreign personal income What are the differences in the basic areas of comparative analysis for these differences, according to the actual situation of China's economic development proposed China's personal income tax system modification recommendations. This article is mainly levied by comparing aspects of administration baking in taxable, the existence of the taxable classification element of unfairness, the tax base is relatively small, the cost of a lack of scientific deduction, and in terms of collection, Tax authorities lack effective cooperation with relevant departments, the lack of a comprehensive key industries, personal income monitoring system, the punishment for offenders is small, so that offenders illegal cost is too low, so a variety of violations of the personal income tax laws and regulations behavior in general. Found that there are four main issues: the tax element is not comprehensive; defects in the design of tax progressivity; low tax collection efficiency; relevant laws are not tight. Thus for these problems in this paper puts forward some improvement measures: adding new elements of the tax system, so that a more comprehensive range of collection; design a more rational tired progress; importance of civic awareness of tax in terms of ideology; national introduction of appropriate incentives and more sound legal system. I believe the future of China's personal income tax system will be more perfect, the tax will raise awareness of the people, the economy will grow rapidly.