我国个人所得税税制模式改革及其完善对策——基于实现税收公平的视角
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摘要
税收公平原则是构建个人所得税制度时必须遵循的重要原则。原分类所得税制滞后于社会、经济的发展,难以充分实现税收的横向公平与纵向公平。分类综合所得税制既兼顾了税收效率,又能较好地体现税收公平,且符合我国个人所得税改革的政策导向。2018年8月31日全国人大常委会表决通过的新个人所得税法,为我国的分类综合所得税制构建了初始框架,并向着税收公平性的方向迈进了一大步。为进一步提升我国个人所得税的税收公平,需要从纳税主体、税基、费用扣除制度、税率、税收征管等方面入手,对分类综合所得税制下的具体制度进行完善。
The principle of tax equity is an important principle that must be followed when constructing a personal income tax system. The original classified income tax system lags behind with the development of society and economy,and it is difficult to fully realize the horizontal fairness and vertical fairness of taxation. The classified comprehensive income tax system not only takes into account the tax efficiency,but also better reflects the tax fairness,which is in line with the policy orientation of China's personal income tax reform. The new personal income tax law passed on August 31,2018,established an initial framework for China's classified comprehensive income tax system,and took a big step toward tax fairness. In order to further improve the tax fairness of China's personal income tax,it is necessary to improve the specific system under the classified comprehensive income tax system in terms of taxpayer,tax base,fee deduction system,tax rate and tax collection and management.
The principle of tax equity is an important principle that must be followed when constructing a personal income tax system. The original classified income tax system lags behind with the development of society and economy,and it is difficult to fully realize the horizontal fairness and vertical fairness of taxation. The classified comprehensive income tax system not only takes into account the tax efficiency,but also better reflects the tax fairness,which is in line with the policy orientation of China's personal income tax reform. The new personal income tax law passed on August 31,2018,established an initial framework for China's classified comprehensive income tax system,and took a big step toward tax fairness. In order to further improve the tax fairness of China's personal income tax,it is necessary to improve the specific system under the classified comprehensive income tax system in terms of taxpayer,tax base,fee deduction system,tax rate and tax collection and management.
引文
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[2]黄春元,张占平,金玉珊.中美个人所得税制度的比较及对我国的启示[J].税务与经济,2014,(2):101-105.
[3]张奕.家庭征收模式个税改革中家庭结构的设计研究[J].商业会计,2017,(6):102-105.
[4]刘佐.中国个人所得税制度发展的回顾与展望——纪念《中华人民共和国个人所得税法》公布30周年[J].税务研究,2010,(9):3-8.
[5]胡怡建,等.个人所得税税制国际比较[M].北京:中国税务出版社,2017:13-14.
[6]李炜光,陈辰.以家庭为单位征收个人所得税的制度设计问题——基于三种所得税征收模式的讨论[J].南方经济,2014,(8):44-55.
[7]廖筠,武秀芳,董若斌.考虑家庭结构的个人所得税费用扣除标准分析[J].财经问题研究,2017,(2):73-79.
[8]刘佐.关于完善我国个人所得税制度的初步设想[J].财政研究,2003,(12):24-26.
[9]OECD Data. Tax on Personal Income(%of Taxation)[DB/OL].[2018-08-02]. https://data. oecd. org/tax/tax-onpersonal-income. htm.
[10]国家税务总局.中国税务年鉴[M].北京:中国税务出版社.
[11]王德祥,刘中虎.美国的个人所得税制度及其启示[J].世界经济研究,2011,(2):65-68.
[12]顾兵,孙硕.高收入者个人所得税国外征管经验及对我国的启示[J].税务与经济,2017,(6):90-94.
(1)定额扣除:例如对工资、薪金所得,每月采用3500元的减除费用标准;对劳务报酬所得、稿酬所得、特许权使用费所得,每次收入不超过4000元的,采用800元的费用扣除标准。
(2)定率扣除:例如对劳务报酬所得、稿酬所得、特许权使用费所得,每次收入额4000元以上的采用20%的费用扣除率。
(1)《中华人民共和国个人所得税法》(2018年8月31日第七次修正),于2019年1月1日起正式施行。
(2)劳务报酬所得、稿酬所得、特许权使用费所得可享受20%的收入额减计,稿酬所得可再行享受30%的收入额减计。
[2]黄春元,张占平,金玉珊.中美个人所得税制度的比较及对我国的启示[J].税务与经济,2014,(2):101-105.
[3]张奕.家庭征收模式个税改革中家庭结构的设计研究[J].商业会计,2017,(6):102-105.
[4]刘佐.中国个人所得税制度发展的回顾与展望——纪念《中华人民共和国个人所得税法》公布30周年[J].税务研究,2010,(9):3-8.
[5]胡怡建,等.个人所得税税制国际比较[M].北京:中国税务出版社,2017:13-14.
[6]李炜光,陈辰.以家庭为单位征收个人所得税的制度设计问题——基于三种所得税征收模式的讨论[J].南方经济,2014,(8):44-55.
[7]廖筠,武秀芳,董若斌.考虑家庭结构的个人所得税费用扣除标准分析[J].财经问题研究,2017,(2):73-79.
[8]刘佐.关于完善我国个人所得税制度的初步设想[J].财政研究,2003,(12):24-26.
[9]OECD Data. Tax on Personal Income(%of Taxation)[DB/OL].[2018-08-02]. https://data. oecd. org/tax/tax-onpersonal-income. htm.
[10]国家税务总局.中国税务年鉴[M].北京:中国税务出版社.
[11]王德祥,刘中虎.美国的个人所得税制度及其启示[J].世界经济研究,2011,(2):65-68.
[12]顾兵,孙硕.高收入者个人所得税国外征管经验及对我国的启示[J].税务与经济,2017,(6):90-94.
(1)定额扣除:例如对工资、薪金所得,每月采用3500元的减除费用标准;对劳务报酬所得、稿酬所得、特许权使用费所得,每次收入不超过4000元的,采用800元的费用扣除标准。
(2)定率扣除:例如对劳务报酬所得、稿酬所得、特许权使用费所得,每次收入额4000元以上的采用20%的费用扣除率。
(1)《中华人民共和国个人所得税法》(2018年8月31日第七次修正),于2019年1月1日起正式施行。
(2)劳务报酬所得、稿酬所得、特许权使用费所得可享受20%的收入额减计,稿酬所得可再行享受30%的收入额减计。