中国个人所得税制度改革的经济学分析

Economic Analysis of Reform of Individual Income Tax System of China

当前中国个人所得税制不够完善,随着经济的进步和发展,现行的个人所得税制度已经暴露出越来越多的弊端,进行改革迫在眉睫。本文认为,结合制度变迁理论,中国个人所得税制度改革应该以现行制度的非均衡为出发点,通过调整制度供给以满足制度需求,从而实现新的个人所得税制度均衡。具体可以从提高个人所得税起征点,渐进转变税种类型,减少累进税率档次,建立科学合理的费用扣除制度,调整纳税人的认定标准和纳税人范围以及完善中国个人所得税征管的配套条件六个方面促进现行的个人所得税制度改革。

The present individual income tax system of China is not perfect enough. With the progress and development of the economy, the current individual income tax system has already exposed more and more drawbacks, so it is extremely urgent to carry on the reform. This text puts forward a standpoint that, combining with the theory of changing of the system, the reform of the system of individual income tax of China should start with the current unbalanced regulations, and meet the system demand and realize new individual income tax system balanced to supply with. It can change the kind of taxes step by step from raising the lowest dutiable individual income, reduce the progression tax rate grade, and set up reasonable system of expenses deducting, adjust to assert standard and taxpayer range and perfect related terms of individual income tax of our country, and promote the current individual income tax system reform.