个人所得税制度的中外比较及启示

Comparison of Personal Income Tax Systems between China and Foreign Countries

目前,我国采用的是分类个人所得税制,这种个税制度对收入来源单一的中等收入人群税负较重,而相对于收入来源较多的高收入阶层,税负则偏低。同时,由于没有考虑到纳税人实际的家庭负担,使个税制度有失公平。借鉴俄法等国改革经验,我国应采用混合所得税制模式,扩大纳税人范围,选择合理的税率结构,加强个税征管力度,提高公民的纳税意识,以进一步改革与完善个人所得税制度,更好的发挥个人所得税在经济发展中应有的作用。

As China now takes a scheduled tax system, the tax burden of middle-income people with a single income source is heavy; while that of high-income people with multiple income source is light. Meanwhile, the tax system is not very fair since the household bur- den of individual taxpayer is not counted in. Learning from reform experience of Russia and France, China should adopt a mixed income tax mode, expand taxpayer span, settle for reasonable tax rate structure, intensify effort in tax collection and raise the civilian tax con- sciousness. In this way, the personal income tax system could be further reformed and improved that help promote economic growth.