税收与收入分配:基于发展中国家个人所得税的思考

Taxation and Income Distribution:A Reflection on Individual Income Tax of Developing Countries

对于税收分配作用的不同理解和看法导致了税制设计方案的差异。发达国家普遍采用的累进综合个人所得税在发展中国家里面临着更高的管理成本、遵从成本、经济效率成本和政治成本,因而可能不是发展中国家实现收入分配职能的最优策略。对于中国而言,未来个人所得税的改革方向应当是在合理确定劳动所得和资本所得税负水平的基础上,根据纳税人家庭人口数量及就业状况对费用减除标准加以细分。在商品税方面,对日常生活必需品和农业生产资料免征增值税,将更多奢侈品纳入消费税的征收范围,并对与低收入群体日常生活密切相关的服务项目免征营业税。

Different comprehension and views on distribution function of taxation result in disparities of tax system design. Graduated comprehensive individual income tax adopted by most developed countries leads to high administrative cost, compliance cost, efficiency cost and political cost in developing countries, and may not be optimal strategy for income distribution. The reform orientation of individual income tax in China should be adjusting the tax level between labor income and capital ineome and determining detailed deduction standard according to taxpayer＇s family members and their employment. Daly necessities and agrieuhural materials should be exempted from VAT, more luxuries should be included in the item of consumption tax and serviees that associated with the daily life of low income group should be exempted from business tax.