论个人所得税课税模式的选择

Research on the Choice of Income Tax Model

个人所得税的三种课税模式对纳税人税收负担、税务机关征管效率、税收收入的多少有不同程度的影响。各国依据国情在税制的设计中选择“公平型”或“效率型”课税模式。从我国实际情况来看 ,已经发生重大变化的个人收入分配情况 ,要求从实行效率型的分类所得课税模式向公平型的综合所得课税模式转换。实现个人所得银行发放是模式转换的前提 ;分类综合课税可以作为过渡模式 ;加强自行申报可以为最终采用综合所得课税模式培养良好的纳税意识 ;改按月征收为按年征收、按月预扣能保证实现课税模式的转换。

The three patterns of individual income tax have different effect on taxpayers' revenue burden, on tax administration efficiency, and on revenue quantity. According to the situation of its country, each country chooses equity pattern or efficiency pattern in its tax system designation. According to our national situation, the variable individual income requests that the pattern of individual income tax should be transformed from staple pattern to unitary or global pattern. The precondition of the transformation is that individual income is provided by bank system. Staple and unitary pattern can be used as a pattern of transition. The reinforcement of declaration can control tax source and cultivate the tax consciousness. Annual revenue not mensal revenue can guarantee the pattern transition of the individual income tax.