基于混合征收制的个人所得税家庭课税模式探求

Research on Individual Income Tax of Family Taxation Pattern Based on Mixed Tax System

在世界各国中,美国的个人所得税制被公认为是最为完善的。通过阐述美国个人所得税制的特点,结合十八届三中全会所提出的要逐步建立综合与分类相结合的个人所得税制的指导思想,进而探讨我国个人所得税制的改革方向与我国推行家庭课税制的必要性和紧迫性,提出在我国渐进推行家庭课税制的方案:以建立综合与分类相结合的混合征收制度为起点;增强纳税人依法纳税和自行申报纳税的意识;加快个人所得税的制度构建;进一步完善代扣代缴制度与自行申报制度,以促进家庭课税模式的早日推行。

The individual income tax in America is recognized as one of the best in the world. The paper summa- rizes the feature of individual income system in America. The Third Plenary Session of the 18th Central Committee of the Communist has raised that our country will set up the combination of comprehensive and classified individual in- come tax system The paper combines the national condition and the American experience to study the orientation of the reform of the individual income system and the necessity and urgency of carrying out family taxation system. In order to promote the family taxation system, this paper suggests the gradual implementation of the family class tax plan in our country： gradually establishing and perfecting the combination of comprehensive and classified individual income tax system, strengthening the awareness of paying tax in accordance with law and declaring, speeding up the construction of individual income tax system, and perfecting withholding system and application system.