论我国个人所得税改革与扩大内需

Study on Personal Income Tax Reform and Expansion of Domestic Demand in China

金融危机之后,我国经济发展持续低迷,中央政府提出要保增长,刺激消费与扩大内需。然而,我国现行的个人所得税制度存在缺陷,对扩大内需产生不利影响。因此,我国应借鉴美国个人所得税设置,要从调整税前费用扣除制度、实现免征额与物价指数的联动、调整工薪个人所得税税率为五级超额累进税率及实行以家庭为单位的个人所得税申报方式等方面改革,从而实现刺激消费,扩大内需的目标。

Facing the sluggish economic environment after the financial crisis,the central government adopted several policies,such as maintaining the economic growth,stimulating consumption and expanding domestic demand.This essay first analyzes the negative effect of the current personal income tax system on the domestic demand,and then studies the pre-tax expense deduction system,the linkage between tax exemption and commodity price,the tax rate setting system and the personal income tax reporting system.It then analyzes the successful experience of the personal income tax system of America.Finally,it proposes some suggestions on the reform of the personal income system of China to stimulate consumption and expand domestic demand.