我国个人所得税费用扣除问题研究
摘要
个人所得税费用扣除在国外已经发展到很细致、很全面的地步,而我国仍然处于统一扣除的阶段。这样的扣除方法无法将收入按照来源进行区分,针对不同的纳税人给予不同的扣除。显然,这是缺乏公平的,不利于资源的合理分配。另外,与所获得的费用扣除优惠相比,无论是税务机关的征税成本,还是纳税人的纳税花费,都是不划算的,因此也是没有效率的。然而,所扣除的费用可以看作是纳税人的一项收入,其生活状况会因此而变得更好,存在收入效应;同时,得到的扣除优惠也可以看作是国家对纳税人的补贴,这就相当于替代了政府的转移性支付,这是费用扣除的替代效应。除此之外,费用扣除还影响纳税人的消费、储蓄、投资、劳动力供给,也影响国家的税收收入和收入分配。因此,必须对现有的扣除方式进行改革。
为进行全面的改革,本文先借鉴了各种费用扣除模式的相关理论,然后总结出费用扣除与国家经济状况、征管能力、信息化程度、纳税遵从、个人所得税比重有关系。接下来利用公平、效率原则,费用扣除对经济的影响,论证出我国现有的费用扣除方式是不合理的。由此,本文提出应当按照分项扣除与综合扣除相结合的扣除方式进行,而且要引入生计费用、医疗费用、教育费用及其他专项扣除。生计费用采用国家与地方双层扣除的方式进行,医疗费用按照总收入6%的标准进行扣除,教育费用扣除则更加照顾一些弱势群体。在其他专项扣除中,也予以相应的补充。为顺利执行该扣除制度,最后给了一些改革建议,希望能通过优化税收环境的方式使我国个人所得税费用扣除制度更加合理。
The personal income tax deductions in China are just be deducted by the government with a same quantity, while it is quite complex and complete abroad. So, it is unfair for those who gets his money through different ways. And it is inefficient for the government and taxpayers, comparing the cost against gains. Deduction can be thought as income for taxpayers, and a substitute for government’s transfer payments. In addition, the taxpayer's expense deduction affects consumption, savings, investment, labor supply, the country's tax revenue and income distribution. Therefore, we must reform the existing approach of deduction.
For the comprehensive deduction reform, this article draws on a variety of modes related expense deduction theory, and then summed up the result that the expense deduction and the state of the economy, administration, information technology degree, tax compliance, the proportion of personal income tax has a relationship. Next, this paper demonstrates our existing deduction way is unreasonable in the view of equity and efficiency principles. Thus, the individual tax deduction must be deducted comprehensively. This paper suggests that the deduction should be calculated itemized and integrated, meanwhile living expenses, medical expenses, education costs and other special costs should be considered. Living costs can be deducted twice, the state standard and local standard. Medical expenses can be deducted by 6% of total revenue. Education deduction can be used more for the vulnerable groups. As special deduction costs, a lot of suggestions have been given by this paper. To implement the new way successfully, this article gives some reforming advices, with the wish make our personal income tax deduction mode more rational and build a better tax environment.
为进行全面的改革,本文先借鉴了各种费用扣除模式的相关理论,然后总结出费用扣除与国家经济状况、征管能力、信息化程度、纳税遵从、个人所得税比重有关系。接下来利用公平、效率原则,费用扣除对经济的影响,论证出我国现有的费用扣除方式是不合理的。由此,本文提出应当按照分项扣除与综合扣除相结合的扣除方式进行,而且要引入生计费用、医疗费用、教育费用及其他专项扣除。生计费用采用国家与地方双层扣除的方式进行,医疗费用按照总收入6%的标准进行扣除,教育费用扣除则更加照顾一些弱势群体。在其他专项扣除中,也予以相应的补充。为顺利执行该扣除制度,最后给了一些改革建议,希望能通过优化税收环境的方式使我国个人所得税费用扣除制度更加合理。
The personal income tax deductions in China are just be deducted by the government with a same quantity, while it is quite complex and complete abroad. So, it is unfair for those who gets his money through different ways. And it is inefficient for the government and taxpayers, comparing the cost against gains. Deduction can be thought as income for taxpayers, and a substitute for government’s transfer payments. In addition, the taxpayer's expense deduction affects consumption, savings, investment, labor supply, the country's tax revenue and income distribution. Therefore, we must reform the existing approach of deduction.
For the comprehensive deduction reform, this article draws on a variety of modes related expense deduction theory, and then summed up the result that the expense deduction and the state of the economy, administration, information technology degree, tax compliance, the proportion of personal income tax has a relationship. Next, this paper demonstrates our existing deduction way is unreasonable in the view of equity and efficiency principles. Thus, the individual tax deduction must be deducted comprehensively. This paper suggests that the deduction should be calculated itemized and integrated, meanwhile living expenses, medical expenses, education costs and other special costs should be considered. Living costs can be deducted twice, the state standard and local standard. Medical expenses can be deducted by 6% of total revenue. Education deduction can be used more for the vulnerable groups. As special deduction costs, a lot of suggestions have been given by this paper. To implement the new way successfully, this article gives some reforming advices, with the wish make our personal income tax deduction mode more rational and build a better tax environment.
引文
[1]吴声坡.税务法规大意.台湾:考用出版社,2004(6):53—54
[2]西尔文·融F-普拉斯切特.对所得的分类综合及二元课税模式.北京:中国财政经济出版社,1993年版(59)
[3]Ken Messere.The Tax System in Industrialized Countries.England:Oxford University Press,1998
[4]Seven Steinmo.Tax Policy. UK:Edward Elgar Pub,1998
[5]翟继光.以人为本看我国个人所得税制度的缺陷与完善[J].税务研究,2009(286).55-56
[6]高亚军.论个人所得税征收模式的改革[J].中南财经政法大学学报,2009(1).49-54
[7]祝遵宏.中国个人所得税究竟该调节谁[J].商业研究,2009(1).157-161
[8]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).42-46
[9]王滋芝.个人所得税改革与公平研究[J].现代商业,2009(15).68-69
[10]付广军.中国个人所得税收入分配的效应分析[J].扬州大学税务学院学报,2008.6-12
[11]陆娴.个人所得税费用扣除标准地区差异存在的合理性[J].财会研究(税务论坛),2006(11).18-19
[12]钟馨.试述我国个人所得税费用扣除标准的合理性建议[J].改革与战略,2006(8).59-62
[13]刘隆亨. 2007财税法论坛.北京:中国税务出版社,2008.630
[14]人民银行包头市中心支行课题组.对新个人所得税工薪所得费用扣除标准的初步调研[J].华北金融,2007(2).17-23
[15]王向明.关于我国个人所得税费用扣除标准的探讨[J].辽宁教育行政学院学报,2008(12).95-96
[16]江妍.个人所得税费用扣除标准的优化设计[J].商场现代化,2009(573).321
[17]张春红.个人所得税费用扣除标准存在的问题及建议[J].华商,2010.5-6
[18]曹玉青.个人所得税费用扣除标准优化的思考[J].财税金融,2010.61
[19]曾庆涛.个人所得税工资、薪金费用扣除标准分析[J].经济论坛,2010(5).178-179
[20]万莎.浅谈提高个人所得税免征额的经济影响[J].中国财经信息资料,2006(4).46-48
[21]吴荻枫.社会公平与个人所得税改革[J].特区经济,2007(9).140-143
[22]白结林.关于现阶段个人所得税费用扣除标准问题的思考[M].经济纵横,2009(2).19-21
[23]胡显莉,郭纤.从人性保护的视角谈个人所得税改革[M].经济理论研究,2009(22).70-73
[24]刘峥.借鉴国际经验完善个人所得税制[M].中国财政,2001(10).28-29
[25]蔡德发、王曙光.人所得税模式转型及其相关问题的研究.税务研究[M],2004(11).41-42
[26]杨斌.论个人所得税工薪所得综合费用扣除的国际实践[J].涉外税务,2005(12).7-11
[27]陈锷.工资薪金费用扣除标准公平探讨[J].中国乡镇企业会计,2009(4).65-66
[28]于颖,王柏玲.关于我国个人所得税费用扣除的思考[J].东北财经大学学报,2002(5).41-43
[29]宋杰.人所得税制的国际比较与借鉴[J].电子期刊,2001
[30]傅樵.从费用扣除谈个人所得税改革[J].贵州财经学院学报,2003(4).31-33
[31]贺灵、曲红.个人所得税税制模式与费用扣除标准问题研究[M].经济师,2008 .179-180
[32]熊彩虹、唐红梅.国外个人所得税税前扣除制度经验及借鉴[M].中国乡镇企业会计,2009(12).38-39
[33]刘剑文.WTO体制下的中昂税收法治.北京:北京大学出版社,2004.213
[34]王诚尧.改革个人所得税制-完善收入分配调节机制[J].财政研究,2004(2).11-15
[35]陈志媚.税收制度国际比较研究.北京:经济科学出版社,2000.
[36]高培勇.西方税收一理论与政策.北京:中国财政经济出版社,1993
[37]陈娟蓉.我国个人所得税制度的改革和发展研究.上海:上海交通大学,2008.
[38]姚雪萍.我国居民收入分配及其个人所得税调控研究.上海:同济大学2008.5
[39]夏深炯.所得税的历史分析和比较研究.大连:东北财经大学出版社,2003
[40]各国税制比较课题组.个人所得税制国际比较.北京:中国财政经济出版社,1996
[41] Altig,David:Alan J Auerbach;Laurence J Kotlikoff,Kent A Smetters;and Jan Walliser .”Simulating Fundamental Tax Reform in the United States."fidrlerican EconomicReview91(June 2001),PP.574-595
[42] Harvey S.Rosen;Public Finance(Seventh,Edition),2006.318-319
[43] Tax Bill.”Discussion Paper No.2.Washington,DC"Urbard3rookings Tax Policy Center,May 2002
[44] Bittker,Boris.“Federal Income Taxation and the Family.”Stanford Law Review 27(July1975),lap.1392-1463
[45]Aaron,H.J.and W.G.Gale.Eeonomie Effect of Fundmental Tax Refoms[M].Brookings Institution Press,1996
[46] Report ofthe Royal Commission.1966,122-123
[47] Slemrod j.Brown,”Do Taxes Matter Lessons from the 1980S”,American Economic Review,Papers And Proceedings,1992
[48] Carasso,Adam and C Eugene Steuede.”How Marriage Penalties Change under the 2001
[49]Bird,Riehard M.and Milka.Casanegra.Jantseher.Improving Tax Administration in Developing Countries[J].IMF,1992
[50] Atkinson,A.B.,How Progressive Should Income Tax Be?In:M.Parkin and A.R.Nobay,eds.,Essay in Modern Economics,Longman,London
[51] Lucy Chennells,Andrew Dilnot and Nikki Robacks.A Survey of the UK Tax System[J].IFS Briefing Note,2000(9)
[52] Cedric Sandford.Why Tax Differ[M].The Cromwell Press,2000
[53] Herman,Tom.“Tax Report.”Wall Street Journal(July 19,2000),PP.18.
[54] Harvey S.Rosen;Public Finance(Seventh,Edition),2006,PP.300-301
[55] Peter Birch Sorensen.International tax coordination:regionalism versus globalism[j]Journal of Public Economics,88(2004)
[56] Willian N.Dunn.Publicy Analysis:An Introduction,Second Edition,The Pearson Education Company,2000
[57] Seade,Jesus K.,On the Shape of Optimal Tax Schedules,Journal of Public Economics,April 1977,vol.7,pp203-235.
[58] Bokin,Michael J.,The vickrey lecture;From Edge Worth to Vickrey to Mirrlees,Presentation at the 47th International Atlantic Economic Conference,Montreal,Canada,1999
[2]西尔文·融F-普拉斯切特.对所得的分类综合及二元课税模式.北京:中国财政经济出版社,1993年版(59)
[3]Ken Messere.The Tax System in Industrialized Countries.England:Oxford University Press,1998
[4]Seven Steinmo.Tax Policy. UK:Edward Elgar Pub,1998
[5]翟继光.以人为本看我国个人所得税制度的缺陷与完善[J].税务研究,2009(286).55-56
[6]高亚军.论个人所得税征收模式的改革[J].中南财经政法大学学报,2009(1).49-54
[7]祝遵宏.中国个人所得税究竟该调节谁[J].商业研究,2009(1).157-161
[8]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).42-46
[9]王滋芝.个人所得税改革与公平研究[J].现代商业,2009(15).68-69
[10]付广军.中国个人所得税收入分配的效应分析[J].扬州大学税务学院学报,2008.6-12
[11]陆娴.个人所得税费用扣除标准地区差异存在的合理性[J].财会研究(税务论坛),2006(11).18-19
[12]钟馨.试述我国个人所得税费用扣除标准的合理性建议[J].改革与战略,2006(8).59-62
[13]刘隆亨. 2007财税法论坛.北京:中国税务出版社,2008.630
[14]人民银行包头市中心支行课题组.对新个人所得税工薪所得费用扣除标准的初步调研[J].华北金融,2007(2).17-23
[15]王向明.关于我国个人所得税费用扣除标准的探讨[J].辽宁教育行政学院学报,2008(12).95-96
[16]江妍.个人所得税费用扣除标准的优化设计[J].商场现代化,2009(573).321
[17]张春红.个人所得税费用扣除标准存在的问题及建议[J].华商,2010.5-6
[18]曹玉青.个人所得税费用扣除标准优化的思考[J].财税金融,2010.61
[19]曾庆涛.个人所得税工资、薪金费用扣除标准分析[J].经济论坛,2010(5).178-179
[20]万莎.浅谈提高个人所得税免征额的经济影响[J].中国财经信息资料,2006(4).46-48
[21]吴荻枫.社会公平与个人所得税改革[J].特区经济,2007(9).140-143
[22]白结林.关于现阶段个人所得税费用扣除标准问题的思考[M].经济纵横,2009(2).19-21
[23]胡显莉,郭纤.从人性保护的视角谈个人所得税改革[M].经济理论研究,2009(22).70-73
[24]刘峥.借鉴国际经验完善个人所得税制[M].中国财政,2001(10).28-29
[25]蔡德发、王曙光.人所得税模式转型及其相关问题的研究.税务研究[M],2004(11).41-42
[26]杨斌.论个人所得税工薪所得综合费用扣除的国际实践[J].涉外税务,2005(12).7-11
[27]陈锷.工资薪金费用扣除标准公平探讨[J].中国乡镇企业会计,2009(4).65-66
[28]于颖,王柏玲.关于我国个人所得税费用扣除的思考[J].东北财经大学学报,2002(5).41-43
[29]宋杰.人所得税制的国际比较与借鉴[J].电子期刊,2001
[30]傅樵.从费用扣除谈个人所得税改革[J].贵州财经学院学报,2003(4).31-33
[31]贺灵、曲红.个人所得税税制模式与费用扣除标准问题研究[M].经济师,2008 .179-180
[32]熊彩虹、唐红梅.国外个人所得税税前扣除制度经验及借鉴[M].中国乡镇企业会计,2009(12).38-39
[33]刘剑文.WTO体制下的中昂税收法治.北京:北京大学出版社,2004.213
[34]王诚尧.改革个人所得税制-完善收入分配调节机制[J].财政研究,2004(2).11-15
[35]陈志媚.税收制度国际比较研究.北京:经济科学出版社,2000.
[36]高培勇.西方税收一理论与政策.北京:中国财政经济出版社,1993
[37]陈娟蓉.我国个人所得税制度的改革和发展研究.上海:上海交通大学,2008.
[38]姚雪萍.我国居民收入分配及其个人所得税调控研究.上海:同济大学2008.5
[39]夏深炯.所得税的历史分析和比较研究.大连:东北财经大学出版社,2003
[40]各国税制比较课题组.个人所得税制国际比较.北京:中国财政经济出版社,1996
[41] Altig,David:Alan J Auerbach;Laurence J Kotlikoff,Kent A Smetters;and Jan Walliser .”Simulating Fundamental Tax Reform in the United States."fidrlerican EconomicReview91(June 2001),PP.574-595
[42] Harvey S.Rosen;Public Finance(Seventh,Edition),2006.318-319
[43] Tax Bill.”Discussion Paper No.2.Washington,DC"Urbard3rookings Tax Policy Center,May 2002
[44] Bittker,Boris.“Federal Income Taxation and the Family.”Stanford Law Review 27(July1975),lap.1392-1463
[45]Aaron,H.J.and W.G.Gale.Eeonomie Effect of Fundmental Tax Refoms[M].Brookings Institution Press,1996
[46] Report ofthe Royal Commission.1966,122-123
[47] Slemrod j.Brown,”Do Taxes Matter Lessons from the 1980S”,American Economic Review,Papers And Proceedings,1992
[48] Carasso,Adam and C Eugene Steuede.”How Marriage Penalties Change under the 2001
[49]Bird,Riehard M.and Milka.Casanegra.Jantseher.Improving Tax Administration in Developing Countries[J].IMF,1992
[50] Atkinson,A.B.,How Progressive Should Income Tax Be?In:M.Parkin and A.R.Nobay,eds.,Essay in Modern Economics,Longman,London
[51] Lucy Chennells,Andrew Dilnot and Nikki Robacks.A Survey of the UK Tax System[J].IFS Briefing Note,2000(9)
[52] Cedric Sandford.Why Tax Differ[M].The Cromwell Press,2000
[53] Herman,Tom.“Tax Report.”Wall Street Journal(July 19,2000),PP.18.
[54] Harvey S.Rosen;Public Finance(Seventh,Edition),2006,PP.300-301
[55] Peter Birch Sorensen.International tax coordination:regionalism versus globalism[j]Journal of Public Economics,88(2004)
[56] Willian N.Dunn.Publicy Analysis:An Introduction,Second Edition,The Pearson Education Company,2000
[57] Seade,Jesus K.,On the Shape of Optimal Tax Schedules,Journal of Public Economics,April 1977,vol.7,pp203-235.
[58] Bokin,Michael J.,The vickrey lecture;From Edge Worth to Vickrey to Mirrlees,Presentation at the 47th International Atlantic Economic Conference,Montreal,Canada,1999