经济学论文 提高个人所得税起征点的经济学分析.doc

毕业论文 题 目 学 院 专 业 班 级 学 生 学 号 指导教师 摘 要 我国个税起征点提高至3500元，这一改革一直是各界关注的热点。本文通过分析，从这一政策对收入分配的影响和刺激消费水平促进经济增长两方面入手，结合我国目前面临的收入差距不断扩大、贫富差距加重、物价水平过高等现实状况，从积极作用与政策不足两个层次对其进行分析。全文综合运用数量化分析法、比较方法、分析法和规范研究法对现行个人所得税的作用效果进行研究。一方面，个税提高有助于提高中低收入者收入水平，一定程度上限制了过高收入，有利于实现社会公平和谐，有利于藏富于民和提高可支配收入水平，有利于刺激国内需求、带动国民消费，有利于经济效率的实现以及平衡财政收入增长速度与国民经济发展速度，这是其积极作用的一面。另一方面，此次个税提高也存在着许多弊端和不足，如对提高低工薪阶层收入力度不够、对提高农民收入方面没有直接影响、不能有效控制高工薪收入阶层过高收入等，都是亟需改进的。 关键词：个人所得税；起征点提高；税制改革 ABSTRACT That our country tax threshold raises to 3500 Yuan has been the focus of our attention. This article proceeds with two respects of the effect on income distribution and consumption level to promote economic growth. Combined with the realistic situation that the current income gap in our country expands ceaselessly big, the difference of the rich and the poor increase and the price level is too high, it analyses two levels from the positive role and lack of policy. The paper uses the quantitative analysis method, comparative method, analysis method and normative research method comprehensively in order to study the present individual income tax effect. On one hand, the tax increase is helpful to improve the low income level, limits the high income and is conducive to the realization of social justice and harmony, in favor of the wealth among the people and raises the levels of disposable income, stimulates domestic demand, promotes the development of national consumption and is conducive to economic efficiency and the realization of balance of the finance income growth rate with the developing speed of the national economy. It is the positive side. On the other hand, the tax increase also exists many drawbacks and shortcomings, for example, it is insufficient to improve low working-class income strength, it has no direct effect on increasing farmer income, it can’t effectively control the high wage income which is