论我国个人所得税法律制度的完善
摘要
个人所得税是一种直接税,在市场经济条件下,是一国组织财政收入的主要来源。我国的个人所得税法自1980年实施以来,经历了一个从无到有,从少到多的不断壮大过程,然而由于经济体制的转变和国民收入分配制度的改革,我国个人收入分配格局变化显著,相关的分配问题、发展不平衡问题、收入差距不断增大等问题就越来越突出。虽然个人所得税法几经修改,但目前还存在着诸多问题:个人所得税法的职能定位不明确,分类所得税制设计不合理,费用扣除体系不完善,税率结构设计复杂,应纳税所得界定不明确,征管机制落后,征管法律不完善等。
本文从个人所得税的纳税原则出发,在分析目前个人所得税法律体系存在的主要问题的基础上,提出了完善个人所得税法的几点建议:在税收体系上,转变现有的税制模式,推行综合与分类相结合的混合所得税制;科学确定应税所得、健全费用扣除制度;调整税率设计,较少税率档次;扩宽税基,增加应纳税所得项目。在个人所得税的征管机制完善方面,巩固个人申报和代扣代缴的双向申报制,规范税务代理;加强个人所得税税源的源泉管理,进一步贯彻落实代扣代缴制度;加大税法宣传力度,提高纳税人的自觉纳税意识;加大个人所得税的执法力度;加快个人所得税的信息化建设。
个人所得税在西方又被称为“罗宾汉税”,希望通过本文的论述,在完善我国个人所得法律制度的历程上尽点微薄之力,更好的发挥个人所得税“劫富济贫”的作用。
The individual income tax is a direct tax. It is the main income of the country’s financial revenue under the market economy. The individual income tax law of China was implemented in the 1980s. It underwent a developing-from-nothing and few-to-many process which constantly goes from strength to strength. Because of the transformation of the economic system and the reform of the national income distribution system, our personal income distribution pattern has changed remarkably. Problems such as the relevant distribution, the imbalance development and the increasing income gap are standing out. Although the individual income tax law has been amended for several times, there are still many problems existing nowadays, which include: the function of the individual income tax law is not defined clearly; the classification of the individual income system is not designed reasonably; the deduction system is imperfect; the design of the tax rate structure is complex; the defining of the taxable income is not clear, the collection mechanism falls behind, and the collection laws are imperfect, etc.
This essay put forward several suggestions on the improvement of the individual income tax on the aspect of the analysis of the existing problems that has existed in the individual income tax law system now from the perspective of its tax principles. The several suggestions include: on the one hand, from the perspective of the tax system, change the current tax system and promote the mixed income tax system that is combined with synthesis and classification; manipulate the taxable income scientifically and establish the expense deduction system perfectly; adjust the design of the tax rate and reduce tax rate classes; and the last, broaden the tax bases and increase more items of the taxable income. On the second hand, from the perspective of the improvement of the collection mechanism of the individual income tax, enhance the system of the personal income tax return and the two-way declare mechanism of the withhold and remit; manage the tax agents; enhancing the management of the sources of the individual income tax, and further implement the withdraw and remit system; enhance the publicity of the tax laws, increase the recognition of the tax payers to pay taxes consciously; strengthen the law enforcement of the individual income tax. Moreover, accelerate the speed of the information construction of the individual income tax law.
The individual income tax is regarded as“Robin Hood Tax”in the western countries. I would like to offer some effort to the process of improving the individual income tax system, thus achieve the target of developing the function of“rob the rich and assist the poor”.
本文从个人所得税的纳税原则出发,在分析目前个人所得税法律体系存在的主要问题的基础上,提出了完善个人所得税法的几点建议:在税收体系上,转变现有的税制模式,推行综合与分类相结合的混合所得税制;科学确定应税所得、健全费用扣除制度;调整税率设计,较少税率档次;扩宽税基,增加应纳税所得项目。在个人所得税的征管机制完善方面,巩固个人申报和代扣代缴的双向申报制,规范税务代理;加强个人所得税税源的源泉管理,进一步贯彻落实代扣代缴制度;加大税法宣传力度,提高纳税人的自觉纳税意识;加大个人所得税的执法力度;加快个人所得税的信息化建设。
个人所得税在西方又被称为“罗宾汉税”,希望通过本文的论述,在完善我国个人所得法律制度的历程上尽点微薄之力,更好的发挥个人所得税“劫富济贫”的作用。
The individual income tax is a direct tax. It is the main income of the country’s financial revenue under the market economy. The individual income tax law of China was implemented in the 1980s. It underwent a developing-from-nothing and few-to-many process which constantly goes from strength to strength. Because of the transformation of the economic system and the reform of the national income distribution system, our personal income distribution pattern has changed remarkably. Problems such as the relevant distribution, the imbalance development and the increasing income gap are standing out. Although the individual income tax law has been amended for several times, there are still many problems existing nowadays, which include: the function of the individual income tax law is not defined clearly; the classification of the individual income system is not designed reasonably; the deduction system is imperfect; the design of the tax rate structure is complex; the defining of the taxable income is not clear, the collection mechanism falls behind, and the collection laws are imperfect, etc.
This essay put forward several suggestions on the improvement of the individual income tax on the aspect of the analysis of the existing problems that has existed in the individual income tax law system now from the perspective of its tax principles. The several suggestions include: on the one hand, from the perspective of the tax system, change the current tax system and promote the mixed income tax system that is combined with synthesis and classification; manipulate the taxable income scientifically and establish the expense deduction system perfectly; adjust the design of the tax rate and reduce tax rate classes; and the last, broaden the tax bases and increase more items of the taxable income. On the second hand, from the perspective of the improvement of the collection mechanism of the individual income tax, enhance the system of the personal income tax return and the two-way declare mechanism of the withhold and remit; manage the tax agents; enhancing the management of the sources of the individual income tax, and further implement the withdraw and remit system; enhance the publicity of the tax laws, increase the recognition of the tax payers to pay taxes consciously; strengthen the law enforcement of the individual income tax. Moreover, accelerate the speed of the information construction of the individual income tax law.
The individual income tax is regarded as“Robin Hood Tax”in the western countries. I would like to offer some effort to the process of improving the individual income tax system, thus achieve the target of developing the function of“rob the rich and assist the poor”.
引文
[1]亚当·斯密.国富论上卷[M].北京:商务印书馆,1972.318.
[2]亚当·斯密.国富论上卷[M].北京:商务印书馆.1972.403.
[3]李嘉图.政治经济学及赋税原理[M].商务印书馆,1976.3.
[4]凯恩斯.就业利息和货币通论[M].北京:商务印书馆,1963.277.
[5]列宁.列宁选集[M].北京:人民出版社,1972.516.
[6]邓小平.邓小平文选第2卷[M].北京:人民出版社,1983.161-162.
[7]韩灵丽.税法学[M].浙江:浙江大学出版社,2004.226.
[8]各国税制比较研究课题组.个人所得税制国际比较[R].北京:中国财政经济出版社,1996.12-15.
[9]【美】Ross Micheal L.Does Txation lead to Representation [EB/01].来自www.polisci.uela.edu/faculty/ross/taxrep.pdf
[10]【美】Ault Hugh J.,【加】Arnold Brian J.,【法】Gest Guy:Comparative Income Taxation: A structural Analysis [M].Kluwer Law International Publishing ComPany,2004.141、56、78.
[11]杨颖.我国个人所得税制度改革中的公平问题研究[D].北京:中国政法大学,2006,37.
[12]戴丽.我国个人所得税税收流失问题研究[D].哈尔滨:哈尔滨工程大学,2008,18.
[13]萨缪尔森、诺德豪斯.经济学[M].北京:中国发展出版社,1992.287.
[14]朱东超.议我国个人所得税现状及其改革[J].理论研究,2005,(12).51.
[15]刘植荣.看看外国个税怎样征[EB/01]. http://blog.sina.com.cn/s/blog_46904e3101017fey.html?tj=1 .
[16]马小凤.完善个人所得税立法的探讨[J].经济与社会发展,2007,(1).162.
[17]徐寿松、赵东辉..税收“逆调整”拉大贫富[J].瞭望新闻周刊,2007,(52).12.
[18]苏泽龙.借鉴国际经验,完善我国个人所得税制度[D].天津财经大学,2006,32.
[19]李万峰、杜树章、汪彤.控制收入分配差距与个人所得税制改革[J].理论探索,2007,(1).80.
[20]刘佐,朱广俊.中国金融税制研究(下)[J].中央财经大学学报,2004,(10).1-6.
[21]梁芬.中外个人所得税税率结构比较与借鉴[J].税务研究,2003,(3).214.
[22]陈香珠.公平视角下的我国个人所得税制度改革研究[J].江苏技术师范学院学报,2007,(3).29-33.
[1]【英】亚当·斯密.国富论[M].西安:陕西人民出版社,1999.
[2]【英】弗雷德里希·奥古斯特·冯·哈耶克.自由宪章[M].北京:中国社会科学出版社,1998.
[3]刘剑文.所得税法[M].北京:北京大学出版社,1999.
[4]刘剑文.国际所得税法研究[M].北京:中国政法大学出版社,2000.
[5]蔡秀云.个人所得税制国际比较研究[M].北京:中国财政经济出版社,2002.
[6]戎生灵.中外地方税收比较[M].北京:中国经济出版社,2005.
[7]廖益新,李刚,周刚志.现代财税法学要论[M].北京:科学出版社,2007.
[8]张正军.个人所得税实务全书[M].北京:北京大学出版社,2008.
[9]刘剑文.追寻财税法的真谛[M].北京:法律出版社,2009.
[10]中国注册会计师协会.税法[M].北京:经济科学出版社,2010.
[11]张守文.论税收法定主义[J].法学研究,1996,(6).
[12]张守文.论税法上的“可税性”[J].法学家,2000,(5).
[13]朱大旗.关于完善个人所得税法若干重大问题的法律思考[J].法学家,2001,(3).
[14]张守文.收益的可税性[J].法学评论,2001,(6).
[15]李齐云.直面世界税改大趋势[J].中国经济时刊,2002,(6).
[16]陈玉琢,吴兵.论个人所得税税率的累进性[J].现代经济探讨,2002,(6).
[17]郝春虹.税收纵向公平原则与个人所得税制度优化[J].财贸研究,2003,(6).
[18]杨琴.纳税人本位与依法治税[J].税务研究,2004,(8).
[19]刘佐,李本贵.个人所得税税前扣除的国际比较[J].涉外税务,2005,(8).
[20]魏明英.基于理性的个人所得税税制模式选择[J].河北法学,2005,(11).
[21]刘隆亨.《个税法》修改中的几个理论问题[J].法学杂志,2006,(1).
[22]刘小川,汪冲.个人所得税公平功能的实证分析[J].税务研究2008,(1).
[23]张艳霞,王方东.西方个人所得税法的起源及其发展[J].中共乌鲁木齐市委党校学报,2008,(6).
[24]武辉.当前个人所得税存在的问题与对策研究[J].财经大学学报,2009,(1).
[25]高培勇.个人所得税改革的内容进程与前瞻[J].理论前沿,2009,(6).
[26]刘剑文.对个税工资薪金所得费用扣除标准的反思与展望——以人权保障为视角[J].法学家,2009,(1).
[27]陈月秀.个人所得税指数化的立法思考[J].法学杂志,2009,(5).
[28]李一花,董旸,罗强.个人所得税收入能力与税收流失的实证研究—以山东省为例[J].经济评论,2010,(2).
[29]刘春萌.基于公平视角的个人所得税制改革探析[J].特区经济,2010,(4).
[30]邹佳倩.中英个人所得税制比较与启示[J].财会月刊,2010,(8).
[2]亚当·斯密.国富论上卷[M].北京:商务印书馆.1972.403.
[3]李嘉图.政治经济学及赋税原理[M].商务印书馆,1976.3.
[4]凯恩斯.就业利息和货币通论[M].北京:商务印书馆,1963.277.
[5]列宁.列宁选集[M].北京:人民出版社,1972.516.
[6]邓小平.邓小平文选第2卷[M].北京:人民出版社,1983.161-162.
[7]韩灵丽.税法学[M].浙江:浙江大学出版社,2004.226.
[8]各国税制比较研究课题组.个人所得税制国际比较[R].北京:中国财政经济出版社,1996.12-15.
[9]【美】Ross Micheal L.Does Txation lead to Representation [EB/01].来自www.polisci.uela.edu/faculty/ross/taxrep.pdf
[10]【美】Ault Hugh J.,【加】Arnold Brian J.,【法】Gest Guy:Comparative Income Taxation: A structural Analysis [M].Kluwer Law International Publishing ComPany,2004.141、56、78.
[11]杨颖.我国个人所得税制度改革中的公平问题研究[D].北京:中国政法大学,2006,37.
[12]戴丽.我国个人所得税税收流失问题研究[D].哈尔滨:哈尔滨工程大学,2008,18.
[13]萨缪尔森、诺德豪斯.经济学[M].北京:中国发展出版社,1992.287.
[14]朱东超.议我国个人所得税现状及其改革[J].理论研究,2005,(12).51.
[15]刘植荣.看看外国个税怎样征[EB/01]. http://blog.sina.com.cn/s/blog_46904e3101017fey.html?tj=1 .
[16]马小凤.完善个人所得税立法的探讨[J].经济与社会发展,2007,(1).162.
[17]徐寿松、赵东辉..税收“逆调整”拉大贫富[J].瞭望新闻周刊,2007,(52).12.
[18]苏泽龙.借鉴国际经验,完善我国个人所得税制度[D].天津财经大学,2006,32.
[19]李万峰、杜树章、汪彤.控制收入分配差距与个人所得税制改革[J].理论探索,2007,(1).80.
[20]刘佐,朱广俊.中国金融税制研究(下)[J].中央财经大学学报,2004,(10).1-6.
[21]梁芬.中外个人所得税税率结构比较与借鉴[J].税务研究,2003,(3).214.
[22]陈香珠.公平视角下的我国个人所得税制度改革研究[J].江苏技术师范学院学报,2007,(3).29-33.
[1]【英】亚当·斯密.国富论[M].西安:陕西人民出版社,1999.
[2]【英】弗雷德里希·奥古斯特·冯·哈耶克.自由宪章[M].北京:中国社会科学出版社,1998.
[3]刘剑文.所得税法[M].北京:北京大学出版社,1999.
[4]刘剑文.国际所得税法研究[M].北京:中国政法大学出版社,2000.
[5]蔡秀云.个人所得税制国际比较研究[M].北京:中国财政经济出版社,2002.
[6]戎生灵.中外地方税收比较[M].北京:中国经济出版社,2005.
[7]廖益新,李刚,周刚志.现代财税法学要论[M].北京:科学出版社,2007.
[8]张正军.个人所得税实务全书[M].北京:北京大学出版社,2008.
[9]刘剑文.追寻财税法的真谛[M].北京:法律出版社,2009.
[10]中国注册会计师协会.税法[M].北京:经济科学出版社,2010.
[11]张守文.论税收法定主义[J].法学研究,1996,(6).
[12]张守文.论税法上的“可税性”[J].法学家,2000,(5).
[13]朱大旗.关于完善个人所得税法若干重大问题的法律思考[J].法学家,2001,(3).
[14]张守文.收益的可税性[J].法学评论,2001,(6).
[15]李齐云.直面世界税改大趋势[J].中国经济时刊,2002,(6).
[16]陈玉琢,吴兵.论个人所得税税率的累进性[J].现代经济探讨,2002,(6).
[17]郝春虹.税收纵向公平原则与个人所得税制度优化[J].财贸研究,2003,(6).
[18]杨琴.纳税人本位与依法治税[J].税务研究,2004,(8).
[19]刘佐,李本贵.个人所得税税前扣除的国际比较[J].涉外税务,2005,(8).
[20]魏明英.基于理性的个人所得税税制模式选择[J].河北法学,2005,(11).
[21]刘隆亨.《个税法》修改中的几个理论问题[J].法学杂志,2006,(1).
[22]刘小川,汪冲.个人所得税公平功能的实证分析[J].税务研究2008,(1).
[23]张艳霞,王方东.西方个人所得税法的起源及其发展[J].中共乌鲁木齐市委党校学报,2008,(6).
[24]武辉.当前个人所得税存在的问题与对策研究[J].财经大学学报,2009,(1).
[25]高培勇.个人所得税改革的内容进程与前瞻[J].理论前沿,2009,(6).
[26]刘剑文.对个税工资薪金所得费用扣除标准的反思与展望——以人权保障为视角[J].法学家,2009,(1).
[27]陈月秀.个人所得税指数化的立法思考[J].法学杂志,2009,(5).
[28]李一花,董旸,罗强.个人所得税收入能力与税收流失的实证研究—以山东省为例[J].经济评论,2010,(2).
[29]刘春萌.基于公平视角的个人所得税制改革探析[J].特区经济,2010,(4).
[30]邹佳倩.中英个人所得税制比较与启示[J].财会月刊,2010,(8).