摘要
一、论文所研究问题的目的和意义
在沸沸扬扬的个人所得税(以下简称个税)修订的讨论中,免征额成为社会各界关注的焦点。从理论者到社会公众都围绕免征额提出了自己的看法。一种观点认为,个税免征额应调低一些,这样有助于培养公众的自觉纳税观念,提高全民纳税意识;一种观点认为,现有的免征额对中国公民而言是不低的,而且还有一些减免税优惠政策,在此基础上缴纳一点税是应该的,因此应维持现有水平;一种观点认为个税主要是调节个人收入分配的差距,防止贫富分化过分悬殊,故应确定一个较高的免征额,使个税的调节作用有针对性。虽然众说纷纭,但要求提高免征额的呼声最为响亮。
免征额何以成为众人的焦点?其数额究竟由什么确定?免征额的调整对个税税制的完善究竟有何重要性?等等。这一系列的问题引发了作者的思考。通过大量资料的查阅和思考,作者逐渐形成了自己的立场和观点。作者认为免征额不仅仅是一个货币额度,它包含了多重因素,如免征额政策和免征额制度。其数额的确定有其客观性。虽然有关当局在去年初已明确表示由于税制稳定性等因素,个税免征额暂时维持现状,但作者认为根据目前我国居民开支结构及其规模的变化,免征额数额的提高不仅有利于增进个税的累进程度,调节收入再分配,促进社会稳定;而且是提高居民生活水平,留富于民的必要条件。免征额的调整将是我国个税制度改革的一个趋势。
二、论文的基本思路和逻辑结构
免征额政策、免征额制度以及具体额度三者的关系是:免征额政策是政府制定免征额制度时必须遵循的基本指导思想,是评价免征额制度效应的基本标准;免征额制度则是从程序上将免征额政策的内容加以规范,并作为贯彻落实的依据,是政策的载体;具体额度是个税免征额的最终表现,它是由免征额政策与制度决定的。只要免征额政策与制度既定,则这一额度既定。因此,论文主要探析免征额政策和
制度,以及它们对我国体制转换条件下收入分配和社会经济发展的作用和影响。通过国际横向比较和历史纵向比较,结合我国的具体国情,对免征额政策与制度进行规范和实证分析,并提出改革设想,将免征额具体额度的调整寓于政策与制度的改革之中。
三、论文的主要内容及观点
(一)论文的内容体系
除前言外,论文分为四章。
第一章简要介绍免征额的概念和性质,界定个税免征额以及概述个税免征额政策与制度,明确提出论文的研究对象。
第二章实证分析发达国家个税免征额政策与制度。主要介绍了发达国家免征额政策的基本目标:维持劳动力的生产和再生产,促进税制的累进性,简化管理和优化资源配置。并以美国为例,分析了其免征额制度特点,以便于我国借鉴和吸收。
第三章比照第二章的结构实证分析我国个税免征额政策与制度。介绍了我国较为单一的个税免征额政策目标以及免征额制度的现实选择和特点。
第四章是论文的重点,占据论文一半以上的篇幅。本章对我国个税免征额政策与制度进行规范分析。首先,通过个税的功能定位,明确论文对个税免征额的基本主张——增加免征额政策和制度的考虑因素,提高免征额具体额度。其次,对免征额政策目标进行了分析并根据我国国情作出相应的调整。再次,对现行个税免征额制度存在问题进行探讨,指出我国现行免征额有提高的必要。再其次,为了更全面认识免征额,使论文的主张更具说服力,对相关有争议问题进行了说明,扫清了顾虑。最后,针对我国国情,提出免征额制度改革的设想和相关配套改革。
(二)论文的主要观点
本论文具有代表性、创新性和探讨性的主要观点如下所述:
1、免征额范畴的界定
个税在计算应税所得时,要经过一系列的费用扣除。费用扣除从性质上分为两种:商业扣除和免征额扣除。由于我国个税在费用扣除
中没有区分取得收入所支付的必要费用(商业扣除)和生计费用(免征额扣除),一律实行会计核算或定额(率)扣除,这虽简单易行,但没有考虑纳税人的纳税能力,显得不科学、不合理。因此,免征额范畴的界定非常重要。
2、劳动力价值理论是免征额的直接理论依据
根据马克思的劳动力价值理论,劳动力价值包括三部分:劳动者本人必需的生活资料价值,维持劳动者家属必需的生活资料价值,劳动者的教育和训练费用。劳动力价值理论不仅为个税的免征额扣除提供了理论依据,而且还提供了数量界限,以及确定了免征额政策的首要目标是维持劳动力的生产和再生产。
3、免征额的累进性
影响个税税制累进程度的因素相当复杂,但人们通常仅从税率结构上衡量,而忽略免征额制度也是影响个税累进程度的一个因素,这是相当片面的。论文通过公式论证以及图表直观展示了免征额的累进性。在我国现行累进税制下,由于边际税率过高,要增进个税的累进性,有效发挥个税的调节收入功能,同时又不引起纳税人的反感,提高免征额不失为一个良策。
4、个税的功能定位——调节收入分配
免征额作为个税的一个重要组成部分,其确定很大程度上取决于个税的功能定位。如果个税主要功能是组织收入,则主张在免征额标准上将个税设计成一个囊括所有普通工薪阶层的“大众税”;如果个税主要功能是调
1.The purpose and significance of this thesis
In the heated discussion about Individual Income Tax's reform, exemption becomes the focus that various circles of the society pay close attention to. From theorists to the social public, they have their own views about the issue. Though opinions vary, all call for the demand to improve exemption of Individual Income Tax.
Why dose exemption of Individual Income Tax become the point at issue? What does its amount depend on? How important is the adjustment of exemption of Individual Income Tax on earth? These lines of questions have caused the author to think. Through careful consideration after consulting a large amount of materials, the author has formed her own standpoint gradually. The author thinks that exemption is not merely a monetary amount. It includes multiple factors, such as exemption policy and exemption system. The determination of its amount has its objectivity. According to the structure of resident's expenses and the change of its scale at present in our country, improvement of its amount can not only promote progressive degree of Individual Income Tax but also improve resident's living standard. Though the related authorities expressed clearly that they would maintain exemption of Individual Income Tax to current situation temporarily at the beginning of last year because of the stability of tax system or such kind of factors, the author still thinks in the long term, the adjustment of exemption will be a trend of Individual Income Tax's reform.
2.The basic train of thought and logic structure of this thesis
Exemption policy is the general guiding ideology; Exemption
system is the carrier of the policy; Concrete amount is the final outcome of exemption, determined by the exemption policy and exemption system. So long as the exemption policy and exemption system is fixed, this amount is set. Therefore this thesis mainly analyzes exemption policy and exemption system. Through international and historical comparison, accompanied by the concrete national conditions of our country, this thesis analyzes exemption policy and exemption system, and gives the general picture of the reform, which includes the adjustment of the amount.
3.The main contents and views of this thesis
Besides the preface, this thesis is divided into four chapters.
Chapter one introduces briefly exemption of Individual Income Tax and puts forward the object of study clearly.
Chapter two analyzes exemption policy and exemption system in developed countries. Taking U.S.A as an example, it analyzes the characteristics of exemption system in that country, which we can draw lessons from.
Chapter three introduces exemption policy and exemption system of our country. This part analyzes the characteristics of exemption system, too.
Chapter four, as the focal point of this thesis, analyzes the problems in exemption policy and exemption system. It also proposes the tentative ideas about the reform as well.
The representative and innovative major points go as follows:
①The definition of exemption
There are two kinds of expense deduction: deduction of commodity and deduction of exemption. But Individual Income Tax system of our country has no clear division between those two kinds. Though the method of expense deduction is relatively easy, it seems not scientific and reasonable. The definition of exemption seems very important.
②Workforce's value theory is the direct theoretical foundation of exemption
Workforce's value is not merely the theoretical foundation of exemption but also offers quantitative limits. It determines the primary goal of exemption policy is to maintain the production and reproduction of the workforce.
③The progression of exemption
The thesis shows the progression of exemption by formulas and charts. The marginal tax rate at present in our country is too high. If we want to promote progression and do not cause the taxpayer's disgust as well, it is a good plan to improve exemption.
④The function of Individual Income
引文
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