学校代码学生证号XX大学本科毕业论文我国个人所得税流失的现状与完善对策thecurrentsituationofindividualincometaxlossesinourcountryanditscountermeasures作者姓名:专业:会计学指导教师:职称:学位类别:管理学学士论文起止年月:年月至年月目录......................................................................................................................................................3Abstract..................................................................................................................................-1-【引言】..............................................................................................................................-2-一、文献综述......................................................................................................................-3-二、个人所得税严重流失的现状.......................................................................................-6-三、目前我国个人所得税流失的主要原因.......................................................................-8-(一〕我国个人所得税税制本身存在问题...............................................................-8-〔二〕其他方面原因...............................................................................................-10-四、我国个人所得税完善的对策...................................................................................-10-五、结语..........................................................................................................................-12-【参考文献】..................................................................................................................-13-通常说的“的起征点〞,确切名称为“个人工资、薪金收入所得税的起征点〞,即税前扣除额。个人所得税是国家调节公民个人收入的重要经济杠杆,它的征收为调节社会分配、维护社会稳定等起到了重要作用。本文共包括三局部,主要从理论出发,对完善所得税作以系统深入阐述。在第一局部,文章对我国先行所得税的现状进行了全面论述。总结了我国所得税的根本情况,从多方面分析了个人所得税的弊端,并揭示了个人...