摘要个人所得税这一税种，最先起源于英国，到目前为止已有200多年的历史。现今，世界各国的盛行做法是征收个人所得税，它已成为世界上大多数国家税制结构中最重要的税种。我国为了顺应改革开放局势的需求而必须进行个人所得税的改革，并在1980年颁发《中华人民共和国个人所得税法》，第一次开征个税。个人所得税制自运行以来，在某些方面起到了积极的作用，但是我们同时也注意到，它暴露出的一些问题。税收制度仍不够完善与纳税人缺乏自主纳税意识、税收占财政收入的比重低等诸多因素的影响，我国个人所得税仍然没能完全的发挥其应有的调节分配、组织收入的功能，纳税人偷、漏税现象普遍而且严重。在这样的背景下，深入地研究个人所得税制度中存在的问题，系统地探讨改革和完善个人所得税的相关制度，改革我国个税制度使得其与社会主义市场经济的发展相适应，具有重大而迫切的现实意义。45509
本文分为四个部分。首先简单地论述选题的背景及其意义，其次了解我国的个人所得税制的现状，而后结合中英两国的个人所得税制的特点，找出两者之间的差异，最后通过参考英国的个税改革经验，为完善我国的个税改革提出符合我国国情的合理建议。
毕业论文关键词：个人所得税； 征收管理； 改革
Abstract
Personal income tax, originated in the UK, has been more than 200 years of history. Now, the collection of personal income tax is a common practice all over the world. It has become the most countries in the world. Especially, it is the important tax as the most developed countries in the tax structure. The inpidual income tax of our country is the need to adapt to the situation of reform and opening up, in 1980 promulgated the "personal income tax law of the people's Republic of China", for the first time to take actions of the personal income tax. The inpidual income tax system since the operation, in some respects has played a positive role, but we also note that some of the problems it exposed. Tax system is still imperfect and taxpayers' lack of independent consciousness of tax, tax revenue accounted for the proportion of fiscal revenue lower the influence of many factors, the inpidual income tax in our country still failed to fully play its proper adjust the function of distribution, organizing income the taxpayer tax evasion phenomenon is quite common, serious. In this context, to explore the existing personal income tax system, the idea of reform and perfect the relevant system of personal income tax, perfecting personal income tax system in order to adapt to the need of market economy development has great and urgent realistic significance.
This paper is pided into four parts. First of all simply discusses the selected topic background and its significance. Secondly to understand the status quo of China's personal income tax system, and then combined with the characteristics of the two countries of inpidual income tax system, find out the difference between the two. Finally by reference to the British tax reform experience, put forward reasonable suggestions according to the situation of our country, to perfect China's tax reform.
Key words： Inpidual Income Tax；Administration of Tax Collection; Reformation
目    录
摘    要Ⅰ
AbstractⅡ一、绪论1
二、我国个人所得税制度的现状分析3
㈠ 我国个人所得税制度的改革历程3
㈡ 我国个人所得税制度中存在的问题5
三、中英两国个人所得税制度的比较6
㈠ 课税模式的比较6
㈡ 征收管理的比较7
㈢ 税率的比较7
四、英国个人所得税制度的改革对我国的启示8
㈠ 拓宽税基，降低累进级数8
㈡ 提高个人所得税的地位9 借鉴英国经验完善我国个人所得税制改革:http://www.751com.cn/jingji/lunwen_46969.html