《个人所得税法》征税范围和应税所得制度研究

A Study of Taxation Scope and Income Subject to Taxation in The Law of the People's Republic of China on Individual Income Tax

我国《个人所得税法》的征税范围和应税所得制度建立在"包括型所得"概念和分类所得税制的基础上,并以扣除制度为核心。我国应向综合所得税制发展,同时注意保留合理的分类因素。同时,我国的个税扣除制度也应该借鉴美国和日本的相关制度,作出改进。

The taxation scope and income subject to taxation defined in The Law of the People＇s Republic of China on Individual Income Tax are based on the concept of ＂inclusive income＂ and taxation on ＂classified income＂ and with deduction as the core. The author holds that China should gradually adopt comprehensive income taxation system, while retaining some reasonable classified income taxation. In addition, deduction in individual income tax should also be improved in light of the related taxation systems in America and Japan.