中国个人所得税制度改革研究
摘要
我国现行个人所得税制在设立之初是符合当时经济社会发展形势的,经过近33年的运行,在组织收入、调节收入分配、调控经济方面发挥了重要职能。但这33年间,我国居民收入渠道和形式不断发生变化,收入差距也呈扩大趋势,这对个人所得税职能定位和课税模式不断提出新任务、新要求。我国6次修正了个人所得税法,3次修正了个人所得税实施条例,并陆续出台了一系列关于政策和征管的规范性文件。
但从目前情况看,尽管我们政府做了很多尝试和努力,与百姓的期待仍存在不小差距。其中最重要的原因是,我们在建立健全综合与分类相结合税制上尚未迈出实质性步伐。“逐步建立健全综合与分类相结合的个人所得税制度,完善个人所得税征管机制”,是第十二个五年发展规划再次提出的明确目标。然而,何为综合与分类相结合税制,如何逐步建立健全综合与分类相结合税制,等等,这一系列问题仍需要我们进行认真研究和探索。国内外不少专家学者从不同方面开展了大量有益探索,提出了很多具有实践意义的政策建议。本文在系统学习梳理研究各种理论研究成果的基础上,对不同历史时期和不同国家(地区)个人所得税制度进行了比较研究,藉此探索我国逐步建立健全综合与分类相结合税制之路。但因认识和时间上的局限性,只能抛砖引玉。
论文共十一章,第一章为绪论,正文部分共十章,每章最后一节为本章内容小结。
第二章分四节对个人所得税职能定位及其影响因素进行了分析和研究。第一节以西方经济学派发展脉络为主线,系统归纳了古典主义学派、庸俗经济学派、社会政策学派、新古典学派、凯恩斯主义学派、新古典综合派、新剑桥学派、货币主义学派、新制度学派、供给学派和新凯恩斯主义学派对个人所得税职能定位的认识。第二节分六个时间段归纳了主要国家不同时期个人所得税职能定位的变迁。第三节分析了财政收支状况、经济发展水平、收入分配差距、政治阶级利益、国际税收竞争、税制结构演进和征收管理水平等因素对个税职能定位的影响。
第三章分四节对我国个人所得税职能定位进行了研究。第一节从正反两方面分析了影响了我国个人所得税职能定位的九项因素。第二节在总结现行税制职能发挥情况的基础上,分析了我国税制面临的挑战和要求。第三节对我国个人所得税职能定位理论研究进行了比较和分析,提出了本文观点。
第四章分三节对我国个人所得税课税模式进行了探索。第一节比较分析了个人所得税历史上主要的税制改革指导思想、税制改革方案、课税模式及其在税收立法中的应用,探讨了影响税制改革的关键问题。第二节对综合与分类相结合的个人所得税制度特征进行了比较,分析了实行综合与分类相结合税制的原因,提出了我国税制改革路径选择以及需要处理好的几个关键性问题。
第五章分五节对我国个人所得税课税对象进行了研究。第一节比较归纳了来源说、净增值说和消费支出说关于个人所得税课税对象的观点。第二节分析了美国、英国、德国、瑞典、澳大利亚、日本、韩国、新加坡、我国台湾地区和我国香港等国家或地区个人所得税法规定的课税范围。第三节对各国税法中关于雇佣所得、经营所得、农林牧渔业所得、财产转让所得、租金和特许权使用费所得、利息股息红利所得、信托所得、受赠所得、养老金所得和非法所得的规定进行了比较和归纳。第四节从工资薪金所得、生产经营所得、劳务报酬所得、农林牧渔业所得、租金和特许权使用费所得、财产转让所得、利息股息红利所得、递延型养老保险所得和其他所得等方面,对我国课税对象进行了研究。
第六章分四节对我国综合与分类相结合税制关键设计问题进行了研究。第一节探讨了我国税制改革中综合所得项目与分类所得项目的划分以及与之相配套的税率结构协调问题。第二节比较归纳了主要国家纳税单位选择和演化,以及OECD国家纳税单元最新趋势,提出我国课税单元仍应坚持以个人为基本单位,但应逐步考虑家庭因素。第三节比较了主要国家成本费用扣除实践,归纳总结了各国成本费用扣除发展趋势,对我国费用扣除机制协调进行了研究。第四节对主要国家居民纳税人与非居民纳税人纳税义务判定标准进行了比较,指出了我国现行税收政策存在的不足,提出了完善我国纳税义务判定标准的具体建议。
从第七章开始,每章在比较分析OECD国家立法实践规律的基础上,对我国个人所得税制设计中比较关键的工薪所得、股息所得、财产转让所得、投资理财收益和生产经营所得税制安排进行了研究。
第七章分五节对我国工资薪金所得税制安排进行了研究。第一节分析了OECD国家法定税率、中央所得税税前基本扣除额、和税率门槛变动规律,对法定税率与边际税率和平均税率关系进行了比较。第二节研究了OECD国家税前扣除项目和法定税率变动规律以及费用扣除和税率级距调整机制。第三节在分析美国股权激励税收政策的基础上,提出了完善我国股权激励税收政策的建议。第四节对我国现行涉外工薪所得税收政策进行了归纳,指出了存在的不足,并提出完善建议。第五节介绍了OECD国家征管制度,提出了完善我国纳税申报制度的建议。
第八章分三节对我国股息所得税制安排进行了研究。第一节系统梳理了英美法等国家所得税一体化进程,对各国关于公司向股东支付所得、资本回购和注销清算等方面的税收处理规律进行了总结。第二节对我国股息所得个人所得税政策进行了分析和比较,并提出完善建议。
第九章分三节对我国财产转让所得税制安排进行了研究。第一节从财产转让所得的实现和确认、财产转让所得范围和税率、损失弥补限制、递延纳税机制、财产交换股票、个人住所转让、通货膨胀处理机制等方面,对英美法等国家财产转让所得计税机制进行了比较和研究。第二节对我国财产转让所得个人所得税政策进行了分析和比较,并提出了完善建议。
第十章分四节对我国投资理财收益税制安排进行了研究。第一节分析了我国理财产品种类及其收益实现形式,指出了理财产品税收特征。第二节从纳税主体认定、信托收益所得税特征两个方面对英国、美国、加拿大和新西兰国家信托所得税制度进行了比较。第三节在梳理我国现行税收政策的基础上,指出了现行政策存在的不足,提出了完善建议。
第十一章对我国生产经营所得税制安排进行了研究。第一节从看穿原则适用范围、看穿征税结构、债务和税收成本及损失处理、合伙企业与投资人交易、合伙利益处置合伙企业清算等方面,对主要国家合伙企业所得税立法实践进行了比较研究。第二节从课税主体、看穿机制设计、应纳税所得额确定、应纳税所得额分配、投资者计税基础、企业清算、有限合伙税收处理、纳税地点和扣缴义务人等方面,对我国生产经营所得税制安排进行了研究。
Our current individual income tax system, at the beginning of its establishment, did fit in with the economic and social development. During the33years of its implementation, it did play an important role on the aspects of income organizing, income distribution adjustment, and economy regulation and control. However, in33years, as the resident income channel and form of our country keep changing and resident income gap shows an expanding tendency, individual income tax function orientation and taxation mode have been constantly faced with new tasks and new requirements. Thus, our individual income tax law and individual income tax implementation regulations are amended, and a series of normative documents in respect of policy and tax collection and administration are promulgated.
However, observing the current situation, we can find that there is still a certain big gap between what people expect and what our government has done, despite of our government' s numerous experiments and efforts. The most important reason is that we haven't made any substantive steps on the aspect of establishing and perfecting a synthesis--classification-combined tax system." Gradually establish and perfect a synthesis--classification-combined individual income tax system, and consummate our individual income tax collection and administration mechanism" is the definite objective brought out again in the25th Five-Year Development Plan. However, what is the synthesis-classification-combined tax system and how to gradually establish and perfect a synthesis-classification-combined individual income tax system, etc., such a series of problems still requires us to do arduous research and exploration. Many domestic and foreign experts and scholars have made lots of meaningful explorations and brought out certain realistic policy proposals. This thesis, on the basis of systematically studying, summarizing, and researching all the theory research achievements, compares and studies the individual income tax systems of different historical periods and different countries (regions), and then explore the road to gradually establish and perfect a synthesis-classification-combined individual income tax system of our country. However, due to the limits of his knowledge and time, the author can only offer a few commonplace remarks to set the ball rolling.
This thesis consists of11chapters, and the first chapter is Introduction, and the rest10chapters constitute the body. The last paragraph at the end of each chapter is the brief summary of that chapter.
The second chapter is divided into four sections and analyzes and studies the individual income tax function orientation and its influencing factors. The first section focuses on the development of the western economics schools, systematically sums up the understandings of various schools about individual income tax function orientation, such classicalism school, vulgar economics school, social policy school, neoclassical school, Keynesianizm school, neoclassical synthesis school, neo-Cambridge school, monetarism school, neo-institutional school, supply school and neo-Keynesianizm school. The second section, dividing the development history of individual income tax function orientation into6periods, summarizes the changes of the individual income tax function orientation of the main countries during different periods. The third section analyzes the influence of various factors on individual income tax function orientation, such as revenue and expenditure, economic development level, income distribution gap, political class interests, international tax competition, tax system structure evolution, and collection and administration level.
The third chapter is divided into four sections and studies the individual income tax function orientation of our country. The first section, from both the positive side and negative side, analyzes the nine factors affecting the individual income tax function orientation of our country. The second section, after summarizing the function of the current tax system, analyzes the challenges and requirements of the tax system of our country. The third section compares and analyzes the theories and study of the individual income tax function orientation of our country and puts forward the point of view of this thesis.
The fourth chapter is divided into three sections and explores the ways to reform the individual income tax system of our country. The first section compares and analyzes the tax system reform guiding thoughts, tax system reform solutions, taxation mode and its role in tax collection legislation in the history of individual income tax, and discusses the key issues affecting tax system reform. The second section, on the basis of comparing the synthesis--classification-combined individual income tax system modes of different countries, puts forward the reform way of our tax system and the key issues that need to be handled carefully.
The fifth chapter is divided into five sections and studies the taxation objects of the individual income tax system of our country. The first section compares and summarizes the viewpoints of the source school, net added value school, and consumption and expenditure school on taxation objects of individual income tax. The second section analyzes the taxation scopes set forth in the individual income tax laws of the United States, Britain, Germany, Sweden, Australia, Japan, South Korea, Singapore, Taiwan and Hong Kong, and the other countries or regions. The third section compares and summarizes the tax laws of each country on employment income, business income, income from agriculture, forestry, animal husbandry, and fishery, income from property transfer, rents and income from franchise royalties, interest dividend, dividend income, income from trusts, donative income, pension income, and illegal income. The fourth section studies the taxation objects of our country on the aspects of salary income, production and business operation income, income from remuneration for personal services, income from agriculture, forestry, animal husbandry, and fishery, rents and income from franchise royalties, income from property transfer, income from interest and share dividend, tax-deferred pension income and the other income.
The six chapter studies the key design issues of the synthesis-classification-combined tax system of our country. The first section discusses the classification of synthetic income items and the classified income items and the tax rate structure coordination issue in the tax system reform of our country. The second section compares and summarizes the taxation unit selection and evolution of the main countries and the newest taxation unit development trend of the OECD countries, and puts forward the idea that, while our country shall still use individual as the basic taxation unit, family factors shall also be considered gradually. The third section compares the cost and expense deduction practice of the main countries, sums up the development trend of the cost and expense deduction development trend of each country, and studies the expense deduction mechanism coordination of our country. The fourth section compares the judging criteria on the tax paying obligations of the residential taxpayers and non-residential taxpayers of the main countries, and points out the deficiencies in the current tax collection policies, and puts forward the specific proposal to perfect the judging criteria of our country on the tax paying obligations.
Starting from Chapter7, each chapter studies the tax system arrangement of our country on salary income, share dividend income, income from property transfer, income from investment and property management, and production and business income, which are comparatively critical in the design of our individual income tax system.
The seventh chapter is divided into five sections and studies the salary income tax system arrangement of our country. The first section analyzes the statutory tax rates, basic deduction before central income tax, and the tax rate threshold change patterns of the OECD countries, and compares the relation between statutory tax rate and marginal tax rate and averaged tax rate. The second section studies the deducted items before tax and statutory tax rate change patterns as well as expense deduction and tax rate grade adjusting mechanisms of the OECD countries. The third section, on the basis of analyzing the equity incentive taxation policy of the United States, puts forward a proposal to perfect the equity incentive taxation policy of our country. The fourth section summarizes the current foreign-related salary income taxation policy of our country, points outs the deficiencies, and puts forward a consummating proposal. The fifth section introduces the tax collection and administration systems of the OECD countries and puts forward a proposal to consummate the tax payment declaration system of our country.
The eighth chapter is divided into three sections and studies the share dividend income tax system arrangement of our country. The first section systematically summarizes the income tax integration process of Britain, the United States, and France, and sums up the taxation handling patterns of each country on shareholder payment income, company capital buying back and cancellation and liquidation. The second section analyzes and compares the individual income policies of our country on share dividend income and puts forward a consummating proposal.
The ninth chapter is divided into three sections and studies the property transfer income tax system arrangement of our country. The first section compares and studies the property transfer income tax systems of Britain, the United States, and France on the aspects of property transfer income realization and confirmation, property transfer income scope and tax rate, loss compensation limit, deferred tax mechanism, property exchange with stocks, personal residence transfer, inflation handling mechanism. The second section analyzes and compares the individual income policies of our country on property transfer income and puts forward a consummating proposal.
The tenth chapter is divided into four sections and studies the investment and property management income tax system arrangement of our country. The first section analyzes the property management product types of our country and their return realization forms and points out the taxation features of property management products. The second section compares the trust income tax systems of Britain, the United States, Canada, and New Zealand, on the two aspects of tax payer identification and trust gain income tax feature. The third section, after summarizing the current taxation policy of our country, points out the deficiencies of the current policy and puts forward a consummating proposal.
The eleventh chapter studies the production and business income tax system arrangement of our country. The first section compares the partnership enterprise income tax legislation practices of the main countries on the aspects of pass-through principle application scope, pass-through taxation structure, debt and taxation cost and loss handling, transaction between partnership enterprises and investors, partnership interest handling, and partnership enterprise liquidation. The second section compares the production and business income tax system arrangement of our country on the aspects of taxation subject, pass-through mechanism design, taxable income amount ascertaining, taxable income amount distribution, investor tax base, enterprise liquidation, limited partnership taxation handling, taxation location, and withholding agent.
但从目前情况看,尽管我们政府做了很多尝试和努力,与百姓的期待仍存在不小差距。其中最重要的原因是,我们在建立健全综合与分类相结合税制上尚未迈出实质性步伐。“逐步建立健全综合与分类相结合的个人所得税制度,完善个人所得税征管机制”,是第十二个五年发展规划再次提出的明确目标。然而,何为综合与分类相结合税制,如何逐步建立健全综合与分类相结合税制,等等,这一系列问题仍需要我们进行认真研究和探索。国内外不少专家学者从不同方面开展了大量有益探索,提出了很多具有实践意义的政策建议。本文在系统学习梳理研究各种理论研究成果的基础上,对不同历史时期和不同国家(地区)个人所得税制度进行了比较研究,藉此探索我国逐步建立健全综合与分类相结合税制之路。但因认识和时间上的局限性,只能抛砖引玉。
论文共十一章,第一章为绪论,正文部分共十章,每章最后一节为本章内容小结。
第二章分四节对个人所得税职能定位及其影响因素进行了分析和研究。第一节以西方经济学派发展脉络为主线,系统归纳了古典主义学派、庸俗经济学派、社会政策学派、新古典学派、凯恩斯主义学派、新古典综合派、新剑桥学派、货币主义学派、新制度学派、供给学派和新凯恩斯主义学派对个人所得税职能定位的认识。第二节分六个时间段归纳了主要国家不同时期个人所得税职能定位的变迁。第三节分析了财政收支状况、经济发展水平、收入分配差距、政治阶级利益、国际税收竞争、税制结构演进和征收管理水平等因素对个税职能定位的影响。
第三章分四节对我国个人所得税职能定位进行了研究。第一节从正反两方面分析了影响了我国个人所得税职能定位的九项因素。第二节在总结现行税制职能发挥情况的基础上,分析了我国税制面临的挑战和要求。第三节对我国个人所得税职能定位理论研究进行了比较和分析,提出了本文观点。
第四章分三节对我国个人所得税课税模式进行了探索。第一节比较分析了个人所得税历史上主要的税制改革指导思想、税制改革方案、课税模式及其在税收立法中的应用,探讨了影响税制改革的关键问题。第二节对综合与分类相结合的个人所得税制度特征进行了比较,分析了实行综合与分类相结合税制的原因,提出了我国税制改革路径选择以及需要处理好的几个关键性问题。
第五章分五节对我国个人所得税课税对象进行了研究。第一节比较归纳了来源说、净增值说和消费支出说关于个人所得税课税对象的观点。第二节分析了美国、英国、德国、瑞典、澳大利亚、日本、韩国、新加坡、我国台湾地区和我国香港等国家或地区个人所得税法规定的课税范围。第三节对各国税法中关于雇佣所得、经营所得、农林牧渔业所得、财产转让所得、租金和特许权使用费所得、利息股息红利所得、信托所得、受赠所得、养老金所得和非法所得的规定进行了比较和归纳。第四节从工资薪金所得、生产经营所得、劳务报酬所得、农林牧渔业所得、租金和特许权使用费所得、财产转让所得、利息股息红利所得、递延型养老保险所得和其他所得等方面,对我国课税对象进行了研究。
第六章分四节对我国综合与分类相结合税制关键设计问题进行了研究。第一节探讨了我国税制改革中综合所得项目与分类所得项目的划分以及与之相配套的税率结构协调问题。第二节比较归纳了主要国家纳税单位选择和演化,以及OECD国家纳税单元最新趋势,提出我国课税单元仍应坚持以个人为基本单位,但应逐步考虑家庭因素。第三节比较了主要国家成本费用扣除实践,归纳总结了各国成本费用扣除发展趋势,对我国费用扣除机制协调进行了研究。第四节对主要国家居民纳税人与非居民纳税人纳税义务判定标准进行了比较,指出了我国现行税收政策存在的不足,提出了完善我国纳税义务判定标准的具体建议。
从第七章开始,每章在比较分析OECD国家立法实践规律的基础上,对我国个人所得税制设计中比较关键的工薪所得、股息所得、财产转让所得、投资理财收益和生产经营所得税制安排进行了研究。
第七章分五节对我国工资薪金所得税制安排进行了研究。第一节分析了OECD国家法定税率、中央所得税税前基本扣除额、和税率门槛变动规律,对法定税率与边际税率和平均税率关系进行了比较。第二节研究了OECD国家税前扣除项目和法定税率变动规律以及费用扣除和税率级距调整机制。第三节在分析美国股权激励税收政策的基础上,提出了完善我国股权激励税收政策的建议。第四节对我国现行涉外工薪所得税收政策进行了归纳,指出了存在的不足,并提出完善建议。第五节介绍了OECD国家征管制度,提出了完善我国纳税申报制度的建议。
第八章分三节对我国股息所得税制安排进行了研究。第一节系统梳理了英美法等国家所得税一体化进程,对各国关于公司向股东支付所得、资本回购和注销清算等方面的税收处理规律进行了总结。第二节对我国股息所得个人所得税政策进行了分析和比较,并提出完善建议。
第九章分三节对我国财产转让所得税制安排进行了研究。第一节从财产转让所得的实现和确认、财产转让所得范围和税率、损失弥补限制、递延纳税机制、财产交换股票、个人住所转让、通货膨胀处理机制等方面,对英美法等国家财产转让所得计税机制进行了比较和研究。第二节对我国财产转让所得个人所得税政策进行了分析和比较,并提出了完善建议。
第十章分四节对我国投资理财收益税制安排进行了研究。第一节分析了我国理财产品种类及其收益实现形式,指出了理财产品税收特征。第二节从纳税主体认定、信托收益所得税特征两个方面对英国、美国、加拿大和新西兰国家信托所得税制度进行了比较。第三节在梳理我国现行税收政策的基础上,指出了现行政策存在的不足,提出了完善建议。
第十一章对我国生产经营所得税制安排进行了研究。第一节从看穿原则适用范围、看穿征税结构、债务和税收成本及损失处理、合伙企业与投资人交易、合伙利益处置合伙企业清算等方面,对主要国家合伙企业所得税立法实践进行了比较研究。第二节从课税主体、看穿机制设计、应纳税所得额确定、应纳税所得额分配、投资者计税基础、企业清算、有限合伙税收处理、纳税地点和扣缴义务人等方面,对我国生产经营所得税制安排进行了研究。
Our current individual income tax system, at the beginning of its establishment, did fit in with the economic and social development. During the33years of its implementation, it did play an important role on the aspects of income organizing, income distribution adjustment, and economy regulation and control. However, in33years, as the resident income channel and form of our country keep changing and resident income gap shows an expanding tendency, individual income tax function orientation and taxation mode have been constantly faced with new tasks and new requirements. Thus, our individual income tax law and individual income tax implementation regulations are amended, and a series of normative documents in respect of policy and tax collection and administration are promulgated.
However, observing the current situation, we can find that there is still a certain big gap between what people expect and what our government has done, despite of our government' s numerous experiments and efforts. The most important reason is that we haven't made any substantive steps on the aspect of establishing and perfecting a synthesis--classification-combined tax system." Gradually establish and perfect a synthesis--classification-combined individual income tax system, and consummate our individual income tax collection and administration mechanism" is the definite objective brought out again in the25th Five-Year Development Plan. However, what is the synthesis-classification-combined tax system and how to gradually establish and perfect a synthesis-classification-combined individual income tax system, etc., such a series of problems still requires us to do arduous research and exploration. Many domestic and foreign experts and scholars have made lots of meaningful explorations and brought out certain realistic policy proposals. This thesis, on the basis of systematically studying, summarizing, and researching all the theory research achievements, compares and studies the individual income tax systems of different historical periods and different countries (regions), and then explore the road to gradually establish and perfect a synthesis-classification-combined individual income tax system of our country. However, due to the limits of his knowledge and time, the author can only offer a few commonplace remarks to set the ball rolling.
This thesis consists of11chapters, and the first chapter is Introduction, and the rest10chapters constitute the body. The last paragraph at the end of each chapter is the brief summary of that chapter.
The second chapter is divided into four sections and analyzes and studies the individual income tax function orientation and its influencing factors. The first section focuses on the development of the western economics schools, systematically sums up the understandings of various schools about individual income tax function orientation, such classicalism school, vulgar economics school, social policy school, neoclassical school, Keynesianizm school, neoclassical synthesis school, neo-Cambridge school, monetarism school, neo-institutional school, supply school and neo-Keynesianizm school. The second section, dividing the development history of individual income tax function orientation into6periods, summarizes the changes of the individual income tax function orientation of the main countries during different periods. The third section analyzes the influence of various factors on individual income tax function orientation, such as revenue and expenditure, economic development level, income distribution gap, political class interests, international tax competition, tax system structure evolution, and collection and administration level.
The third chapter is divided into four sections and studies the individual income tax function orientation of our country. The first section, from both the positive side and negative side, analyzes the nine factors affecting the individual income tax function orientation of our country. The second section, after summarizing the function of the current tax system, analyzes the challenges and requirements of the tax system of our country. The third section compares and analyzes the theories and study of the individual income tax function orientation of our country and puts forward the point of view of this thesis.
The fourth chapter is divided into three sections and explores the ways to reform the individual income tax system of our country. The first section compares and analyzes the tax system reform guiding thoughts, tax system reform solutions, taxation mode and its role in tax collection legislation in the history of individual income tax, and discusses the key issues affecting tax system reform. The second section, on the basis of comparing the synthesis--classification-combined individual income tax system modes of different countries, puts forward the reform way of our tax system and the key issues that need to be handled carefully.
The fifth chapter is divided into five sections and studies the taxation objects of the individual income tax system of our country. The first section compares and summarizes the viewpoints of the source school, net added value school, and consumption and expenditure school on taxation objects of individual income tax. The second section analyzes the taxation scopes set forth in the individual income tax laws of the United States, Britain, Germany, Sweden, Australia, Japan, South Korea, Singapore, Taiwan and Hong Kong, and the other countries or regions. The third section compares and summarizes the tax laws of each country on employment income, business income, income from agriculture, forestry, animal husbandry, and fishery, income from property transfer, rents and income from franchise royalties, interest dividend, dividend income, income from trusts, donative income, pension income, and illegal income. The fourth section studies the taxation objects of our country on the aspects of salary income, production and business operation income, income from remuneration for personal services, income from agriculture, forestry, animal husbandry, and fishery, rents and income from franchise royalties, income from property transfer, income from interest and share dividend, tax-deferred pension income and the other income.
The six chapter studies the key design issues of the synthesis-classification-combined tax system of our country. The first section discusses the classification of synthetic income items and the classified income items and the tax rate structure coordination issue in the tax system reform of our country. The second section compares and summarizes the taxation unit selection and evolution of the main countries and the newest taxation unit development trend of the OECD countries, and puts forward the idea that, while our country shall still use individual as the basic taxation unit, family factors shall also be considered gradually. The third section compares the cost and expense deduction practice of the main countries, sums up the development trend of the cost and expense deduction development trend of each country, and studies the expense deduction mechanism coordination of our country. The fourth section compares the judging criteria on the tax paying obligations of the residential taxpayers and non-residential taxpayers of the main countries, and points out the deficiencies in the current tax collection policies, and puts forward the specific proposal to perfect the judging criteria of our country on the tax paying obligations.
Starting from Chapter7, each chapter studies the tax system arrangement of our country on salary income, share dividend income, income from property transfer, income from investment and property management, and production and business income, which are comparatively critical in the design of our individual income tax system.
The seventh chapter is divided into five sections and studies the salary income tax system arrangement of our country. The first section analyzes the statutory tax rates, basic deduction before central income tax, and the tax rate threshold change patterns of the OECD countries, and compares the relation between statutory tax rate and marginal tax rate and averaged tax rate. The second section studies the deducted items before tax and statutory tax rate change patterns as well as expense deduction and tax rate grade adjusting mechanisms of the OECD countries. The third section, on the basis of analyzing the equity incentive taxation policy of the United States, puts forward a proposal to perfect the equity incentive taxation policy of our country. The fourth section summarizes the current foreign-related salary income taxation policy of our country, points outs the deficiencies, and puts forward a consummating proposal. The fifth section introduces the tax collection and administration systems of the OECD countries and puts forward a proposal to consummate the tax payment declaration system of our country.
The eighth chapter is divided into three sections and studies the share dividend income tax system arrangement of our country. The first section systematically summarizes the income tax integration process of Britain, the United States, and France, and sums up the taxation handling patterns of each country on shareholder payment income, company capital buying back and cancellation and liquidation. The second section analyzes and compares the individual income policies of our country on share dividend income and puts forward a consummating proposal.
The ninth chapter is divided into three sections and studies the property transfer income tax system arrangement of our country. The first section compares and studies the property transfer income tax systems of Britain, the United States, and France on the aspects of property transfer income realization and confirmation, property transfer income scope and tax rate, loss compensation limit, deferred tax mechanism, property exchange with stocks, personal residence transfer, inflation handling mechanism. The second section analyzes and compares the individual income policies of our country on property transfer income and puts forward a consummating proposal.
The tenth chapter is divided into four sections and studies the investment and property management income tax system arrangement of our country. The first section analyzes the property management product types of our country and their return realization forms and points out the taxation features of property management products. The second section compares the trust income tax systems of Britain, the United States, Canada, and New Zealand, on the two aspects of tax payer identification and trust gain income tax feature. The third section, after summarizing the current taxation policy of our country, points out the deficiencies of the current policy and puts forward a consummating proposal.
The eleventh chapter studies the production and business income tax system arrangement of our country. The first section compares the partnership enterprise income tax legislation practices of the main countries on the aspects of pass-through principle application scope, pass-through taxation structure, debt and taxation cost and loss handling, transaction between partnership enterprises and investors, partnership interest handling, and partnership enterprise liquidation. The second section compares the production and business income tax system arrangement of our country on the aspects of taxation subject, pass-through mechanism design, taxable income amount ascertaining, taxable income amount distribution, investor tax base, enterprise liquidation, limited partnership taxation handling, taxation location, and withholding agent.
引文
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[2]财政部税收制度国际比较课题组：《英国税制》,中国财政经济出版社2000年出版。
[3]财政部税收制度国际比较课题组：《德国税制》,中国财政经济出版社2004年出版。
[4]财政部税收制度国际比较课题组：《加拿大税制》,中国财政经济出版社2000年出版。
[5]财政部税收制度国际比较课题组：《澳大利亚税制》,中国财政经济出版社2002年出版。
[6]财政部税收制度国际比较课题组：《日本税制》,中国财政经济出版社2000年出版。
[7]财政部税收制度国际比较课题组：《瑞典税制》,中国财政经济出版社2005年出版。
[8]财政部税收制度国际比较课题组：《韩国税制》,中国财政经济出版社2001年出版。
[9]财政部税收制度国际比较课题组：《法国税制》,中国财政经济出版社2002年出版
[10]财政部税收制度国际比较课题组：《台湾税制》,中国财政经济出版社2002年出版。
[11]财政部税收制度国际比较课题组：《新加坡税制》,中国财政经济出版社2006年出版。
[12]丁一译：《比较税法》,北京大学出版社2006年出版。
[13]高培勇：《个人所得税：迈向走出“综合与分类相结合”的步伐》,中国财政经济出版2011年出版。
[14]国家税务总局税收科学研究所译：《对所得的分类综合及二元课税模式》,中国财政经济出版社1993年出版。
[15]国家税务总局：《中国税收发展报告：2009-2010》,中国税务出版社2011年出版。
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[17]蒋自强、史晋川：《当代西方经济学流派(第二版)》,复旦大学出版社2004年出版。
[18]刘军、郭庆旺：《世界性税制改革理论与实践研究》,中国人民大学出版社2001年出版。
[19]毛程连、庄序莹：《西方财政思想史》,复旦大学出版社2010年出版。
[20]史耀斌译校：《单一税(第二版)》,中国财政经济出版社2003年出版。
[21]宋晓梧、李实等：《中国收入分配：研究与争论》,中国经济出版社2011年出版。
[22]夏琛舸：《所得税的历史分析和比较研究》,东北财经大学出版社2003年出版。
[23]解学智：《个人所得税》,中国财政经济出版2002年出版。
[24]解学智：《企业所得税》,中国财政经济出版2002年出版。
[25]解学智：《税制改革的政治经济学》,中国人民大学出版社2001年出版。
[26]张文春、匡小平：《成功税制改革的经验与问题第1卷》,中国人民大学出版社2001年出版。
[27]邓力平：《成功税制改革的经验与问题第2卷》,中国人民大学出版社2001年出版。
[28]杨灿明：《成功税制改革的经验与问题第3卷》,中国人民大学出版社2001年出版。
[29]许建国：《成功税制改革的经验与问题第4卷》,中国人民大学出版社2001年出版。
[30]于国安：《我国现阶段收入分配问题研究》,中国财政经济出版社2010年出版。
[31]张文春、匡小平：《发展中国家的税制改革》,中国人民大学出版社2001年出版。
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[44]史耀斌：“优化自主创新的税收政策环境”,《中国财政》2006年09期。
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[2]财政部税收制度国际比较课题组：《英国税制》,中国财政经济出版社2000年出版。
[3]财政部税收制度国际比较课题组：《德国税制》,中国财政经济出版社2004年出版。
[4]财政部税收制度国际比较课题组：《加拿大税制》,中国财政经济出版社2000年出版。
[5]财政部税收制度国际比较课题组：《澳大利亚税制》,中国财政经济出版社2002年出版。
[6]财政部税收制度国际比较课题组：《日本税制》,中国财政经济出版社2000年出版。
[7]财政部税收制度国际比较课题组：《瑞典税制》,中国财政经济出版社2005年出版。
[8]财政部税收制度国际比较课题组：《韩国税制》,中国财政经济出版社2001年出版。
[9]财政部税收制度国际比较课题组：《法国税制》,中国财政经济出版社2002年出版
[10]财政部税收制度国际比较课题组：《台湾税制》,中国财政经济出版社2002年出版。
[11]财政部税收制度国际比较课题组：《新加坡税制》,中国财政经济出版社2006年出版。
[12]丁一译：《比较税法》,北京大学出版社2006年出版。
[13]高培勇：《个人所得税：迈向走出“综合与分类相结合”的步伐》,中国财政经济出版2011年出版。
[14]国家税务总局税收科学研究所译：《对所得的分类综合及二元课税模式》,中国财政经济出版社1993年出版。
[15]国家税务总局：《中国税收发展报告：2009-2010》,中国税务出版社2011年出版。
[16]郭庆旺、刘茜：《美国税制改革的经济影响》,中国人民大学出版社2001年出版。
[17]蒋自强、史晋川：《当代西方经济学流派(第二版)》,复旦大学出版社2004年出版。
[18]刘军、郭庆旺：《世界性税制改革理论与实践研究》,中国人民大学出版社2001年出版。
[19]毛程连、庄序莹：《西方财政思想史》,复旦大学出版社2010年出版。
[20]史耀斌译校：《单一税(第二版)》,中国财政经济出版社2003年出版。
[21]宋晓梧、李实等：《中国收入分配：研究与争论》,中国经济出版社2011年出版。
[22]夏琛舸：《所得税的历史分析和比较研究》,东北财经大学出版社2003年出版。
[23]解学智：《个人所得税》,中国财政经济出版2002年出版。
[24]解学智：《企业所得税》,中国财政经济出版2002年出版。
[25]解学智：《税制改革的政治经济学》,中国人民大学出版社2001年出版。
[26]张文春、匡小平：《成功税制改革的经验与问题第1卷》,中国人民大学出版社2001年出版。
[27]邓力平：《成功税制改革的经验与问题第2卷》,中国人民大学出版社2001年出版。
[28]杨灿明：《成功税制改革的经验与问题第3卷》,中国人民大学出版社2001年出版。
[29]许建国：《成功税制改革的经验与问题第4卷》,中国人民大学出版社2001年出版。
[30]于国安：《我国现阶段收入分配问题研究》,中国财政经济出版社2010年出版。
[31]张文春、匡小平：《发展中国家的税制改革》,中国人民大学出版社2001年出版。
[32]解学智、夏琛舸、张津主译：《美国联邦税制》,东北财经大学出版社2001年出版。
[33]郑幼锋：《美国联邦所得税变迁研究》,中国财政经济出版社2006年出版。
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