我国个人所得税法的完善之设想

Assumption on Perfection of Individual Income Tax in China

我国现行的个人所得税法已不能有效地体现公平税负,也不利于和国际惯例相接轨,主要问题在于:税基过于狭窄;课税模式不合理;征管信息不对称。我国应在立足于我国国情的前提下借鉴他国税制的有益经验,从逐步扩大税基,合理设计应税项目;采用以综合所得课税为主、分类所得课税为辅的混合所得税模式;设计一种激励契约,鼓励纳税人向税务部门提供信息,消除和缓解非对称信息等方面入手,改革并不断完善我国个人所得税法。

The current individual income tax can not perform fair taxation effectively,unfit for the international conventions.The main problems are extremely narrow tax base and asymmetrical collection information.We should learn some beneficial experiences on tax system from other countries based on our situation.That is,we need gradually improve our individual income tax through planning sound taxable item by expanding tax base,taking a compound pattern dominated by comprehensive income tax and assisted by classified in-come tax,and designing an incentive contract to encourage taxpayers to provide information for tax department,and remove and release asymmetrical collection information.