财经类会计专业论文：个人所得税起征点的模型研究.doc

个人所得税起征点的模型研究 内容摘要：对我国近几年个人所得税起征点的变化进行分析，指出存在研究费用高，费时费脑，征收手段落后，缺乏严谨，脱离物价消费水平，缺乏公平等缺陷，在物价持续上涨，房价飞涨的时代，我国个人所得税起征点也应该与通货膨胀，收入变化等物价指数因素相挂钩 ，物价指数上升或下降多少，个人所得税就应上升或下降相应的比例。本文利用excel进行一元线性回归分析，找出个人起征点与物价指数的关系，再综合考虑居民消费支出增长、物价上涨因素、通货膨胀以及收入变化等因素的影响，最终得到的个人所得税起征点模型： 从而即有利于节约人力物力，拉动内需，也有利于降低中低收入者的负担，缩小贫富差距，促进社会公平。 关键词：个人所得税起征点、物价指数、贫富差距、通货膨胀、拉动内需、消费水平、社会公平 Model study of the personal income tax threshold Abstract:Of China in recent years, individual income tax threshold change undertakes an analysis, pointed out the existence of high cost, time consuming for the brain, collection method is backward, lack of rigor, from the consumer price level, the lack of fair and other defects, the continuing rise in prices, prices soaring era, Chinas individual income tax threshold should also and inflation, changes in income and price index factors linked to, price index rising or falling number, individual income tax should be increased or decreased the corresponding proportion. this paper uses Excel carried out linear regression analysis, to identify the individual threshold and price index, and then integrated into consumer spending growth, inflation, inflation and income change and other factors, finally get the individual income tax threshold model: thus is favorable to save manpower and material resources,stimulating domestic demand, but also help to reduce the burden of low-income, narrowing the gap between rich and poor,promote social fairness. Key words: Individual income tax threshold price index the gap between rich and poor inflation stimulating domestic demand consumption level social justice 目 录 1引言 1 2国外个人所得税与我国个人所得税现状分析 1 2.1 国外个人所得税现状分析 1 2.1.1美国：个税主要来源于富人，并以家庭为主体申报 1 2.1.2澳大利亚：各种津贴及健全的福利制度 1 2.1.3 印度：对高收入者征税上税 1 2.2国外个人所得税与我国个人所得税对比分析 1 2.2.1征收方式的现在化 1 2.2.2征收的人性化 2 2.2.3征管的严密性 2 3我国个人所得税起征点现状 2 3.1 研究费用高，费时费脑 2 3.2缺乏公平 2 3.3缺乏可预测性，存在滞后 2 3.4 征收手段落后，缺乏严谨 3 4我国个人所得税起征点随物价指数变化比例 3 4.1 个人所得税起征点发展历程 3 4.2 近几年物价指数上涨情况 4 4.