国外个人所得税改革的趋向及动因

On the Tendency and Motivation of Individual Income Tax Reform Overseas

自20世纪80年代后期以来,各国的个人所得税改革存在一些共同趋向:税制类型趋向多元化,税率降低、税率级次缩减、费用扣除额提高,税基拓宽,注重个人所得税与公司所得税的协调等。本文在梳理上述趋向的基础上,对促使各国进行个人所得税改革的动因进行了分析,认为改革的主要目的在于减少效率损失、应对税基流动性增强以及方便税收征管等。

Several common features are presented in the individual income tax reform carried out in many countries from late 1980s, such as diversifying of the types of individual income tax, declining of tax rate, reducing of tax brackets, increasing of the amount of expense deduction, broadening of the tax base, weighing the coordination of individual income tax and enterprise income tax, etc. On the basis of global trend, the motivation for an extensive reform in individual income tax worldwide was thoroughly analyzed, and major goals of the reform are deemed to lessen efficiency loss, to cope with mobility of tax base and to facilitate tax collection and administration.