交叉型综合分类个人所得税制的构建——基于公平的视角

On building the chiasmatype comprehensive-classification mode of individual income tax——From a perspective of fairness

阐述了交叉型综合分类个人所得税制的构想,对交叉型综合分类个人所得税制进行初步设计,提出了我国个人所得税制应按照主要体现收入再分配的政策目标来完善,选择交叉型综合分类个人所得税制模式——在分类所得税制的基础上衔接综合所得税制,对年所得在规定数额12万元以上应当自行申报的纳税人,年终汇算清缴、多退少补。

The thesis works out the conception to build the chiasmatype comprehensive-classification mode of individual income tax and gives the preliminary layout,proposing that our individual income tax system be perfected to embody the policy of income redistribution.The mode,which links classified income tax and consolidated income tax together,enables the taxpayers,whose annual earnings exceed the regulated 120,000 yuan in RMB,to prepare a tax return and settle the balance at the end of the year.