交叉型分类综合个人所得税税制设计

A Design Plan of A Cross-classify-integrate Individual Income Taxation

并立型分类综合个人所得税仍存在着税负不公等诸多问题,我国应实行交叉型分类综合个人所得税。应设计两套税制——分类所得税制和综合所得税制。前者适用于个人所得税的源泉扣缴和预缴,后者适用于年终汇算清缴。坚持两类税收管辖权并用,课税范围应具广泛性。以家庭为申报纳税单位,通过设置家庭系数简化税制、适应计划生育政策,采用少档次、最高边际税率较低的超额累进税率。

A collateral-classify-integrate individual income taxation still has many problems such as unfair tax burden. We should adopte a cross-classify-integrate individual income taxation. The author offered a detail design plan of such taxation. Design ideas are： design two taxations, classify-taxation and integrate-taxation. The former should be applied to a source withholding and advances of individual income tax, the later should be applied to back tax at the end of a year and it only requires that high-income earners back tax at the end of a year. Two types of tax jurisdictions should be insisted. Tax base should be very extensive. The tax declaration unit should be home, by setting the home modle to simplify the taxation and meet the family planning policy. An over progressive tax rate of less-grade, lower top marginal rate should be applied.