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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 被引量:1

The Reform of China’s Personal Income Tax System Model and Its Perfecting Countermeasures——Based on the Perspective of Achieving Tax Equity
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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.
作者 武晓芬 耿溪谣 Wu Xiao-fen;Geng Xi-yao(School of Business and Tourism Management,Yunnan University,Kunming 650500,China)
出处 《税务与经济》 CSSCI 北大核心 2019年第1期79-85,共7页 Taxation and Economy
关键词 税收公平 分类所得税制 分类综合所得税制 完善对策 tax equity classified income tax system classified comprehensive income tax system perfect countermeasure
作者简介 武晓芬( 1962 - ) ,女,云南昆明人,云南大学工商管理与旅游管理学院教授,博士生导师,经济学博士;耿溪谣( 1990 - ) ,女,云南宣威人,云南大学工商管理与旅游管理学院会计学专业博士研究生。
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