越南个人所得税问题探讨A study on the issue of personal income tax in Vietnam 摘要:（摘要内容经过系统自动伪原创处理以避免复制，越语论文，下载原文正常，内容请直接查看目录。） 小我所得税是直接税，不只增长财务预算支出，同时也对小我支出停止调理。越南从1991年才开端正式实施小我所得税，现行的小我所得税政策曾经经由屡次改造、弥补，获得了很年夜水平上的完美。然则现实上，越南小我所得税还存在很多成绩。这些成绩不只存在于税制体系自己，并且还表现在越南的根本经济轨制上，如：对于小我所得税的司法政策不完美、征收治理任务存在成绩、没有对小我所得税停止深入研究等等。小我所得税存在成绩的缘由是多样的，越语论文，如：越南税制系统成长晚，须要完美的时光；专门机关的立法还有客观性，缺乏现实查询拜访；税务人员的专业本质不高，税务的基本装备不完美；对小我所得税的迷信研究没有获得看重与支撑等等。本文经由过程采取搜集和剖析材料、实际与现实联合的办法，指出越南小我所得税存在的成绩，剖析其构成缘由并评价对经济社会的作用，对他国先辈的经历停止综合剖析，运用归结的办法提出了完美越南小我所得税轨制的办法。 Abstract: Personal income tax is a direct tax, not only increase the financial budget expenditure, but also for individual expenditure regulation. Vietnam from 1991 to the beginning of the formal implementation of the personal income tax, the current personal income tax policy has been through repeatedly transform, make up for a very large level of perfection. But in reality, the Vietnamese personal income tax still exist many results. These achievements not only exist in the tax system itself, but also in Vietnam's basic economic system, such as: the personal income tax policy is not perfect, the tax collection and management tasks, there is no personal income tax, and so on. The reasons for the existence of personal income tax are diverse, such as: the growth of the tax system, the need to perfect the time; the specialized agencies of the legislation and objectivity, the lack of practical investigation; the professional nature of the tax staff is not high, the basic equipment is not perfect; the personal income tax of scientific research has not gained value and support, etc.. Through the process of collecting and analyzing materials, the practical and realistic approach, the paper points out the existing achievements of Vietnam's personal income tax, analyzes the reasons of its formation and the impact on economic and social. 目录: 摘要 4-5 ABSTRACT 5 目录 6-7 一、导论 7-11 (一) 选题背景 7 (二) 选题意义 7-8 (三) 文献综述 8-11 二、个人所得税的基本理论 11-19 (一) 个人所得税的内涵 11-13 (二) 个人所得税的经济效应略论 13-19 三、越南个人所得税近况 19-25 (一) 越南个人所得税制度的演进 19-22 (二) 越南个人所得税存在的问题 22-24 (三) 越南个人所得税存在问题的成因略论 24-25 四、其他国家的个人所得税的经验借鉴 25-27 (一) 中国个人所得税经验借鉴 25 (二) 美国个人所得税经验借鉴 25-26 (三) 日本个人所得税经验借鉴 26-27 五、完善越南个人所得税制度的对策 27-31 (一) 完善越南个人所得税制度的目标 27 (二) 完善越南个人所得税的具体制度 27-31 结论 31-32 参考文献 32-34 附录 34-39 附录一：算房地产转让税采用税率条件不合理 34-36 附录二：房地产转让收入算税款的不合理 36-37 附录三：房地产转让收入免税的不合理 37-39 致谢 39 |
