完善我国个人所得税制的构想

Reflection on How to Optimize the Personal Income Tax System in China

个人所得税是我国税收的主体税种,在对社会成员收入分配的调节中具有其他税种无法替代的作用,是贯彻国家宏观政策、体现社会公平的重要工具。我国的个人所得税制从建国初到现在,虽几经合并与改革,但从经济和社会发展及国际税收发展趋势等视角来看,仍然存在着诸如课税模式老化;税率设计不合理、边际税率过高;计征方法和费用扣除标准不合理;征管效率低下等问题。改革和完善我国现行个人所得税制,建立科学合理的个人所得税征收管理制度,是我国目前收入差距逐渐扩大,经济结构需要转型的新形势下亟待研究的重要课题。本文通过对我国现行个人所得税制种种弊端的分析,提出了应建立适合我国国情的分类与综合相结合的个人所得税模式;逐步扩大个人所得税税基范围;调高个人所得税免征额;实行"少档次、低税率"的累进税率模式;增加家庭联合申报方式;加强税收征管,减少税源流失等改革构想。

As a main type in our national tax system,personal income tax plays an irreplaceable role in regulating the income distribution of society,which is an essential tool to carry our national macroeconomic policy and reflect social fairness.After several reforms and adjustments from the foundation of PRC to now,though,many problems still arise from the current national personal income tax system from the angles of social economic development and the trend of international tax system,such as out-dated tax-collection mode,unreasonable tax rate,high tax rate,irrational standard of calculation and deduction,low efficiency of tax collection,and so on.It remains an urgent topic in the new century to improve and optimize our national personal tax system and build up a rational tax collection system in the new situation of increasingly widening of income gap and transformation of economic structure.This essay,based on analysis of various disadvantages in current national personal income tax system,put forward some constructive ideas to reform,including the combined tax pattern of classification and integration agreeable with the concrete situation,gradual expansion of tax base,heighten the exemption rate,the accumulation mode of ＂low rate and less levels＂,overall-family tax-submitting pattern,strengthened tax collection to avoid tax loss,and so on.