中国个人所得税纳税人制度的改革推演

On Reform Evolution of Taxpayer System of Individual Income Tax in China

个人所得税的主体法律制度经过了一个多元化的发展过程,上世纪80年代三大个税确定了三种法律主体。三种主体在一定程度上导致了纳税人主体制度的多头及无序管理,也因此而留下了主体制度改革的空间。在初始路径选择的影响下,1993年三税合一改革时,个人所得税法采用了国际通行的居民与非居民纳税人主体制度。33年的纳税人主体制度促进了个税的发展,但也存在诸多的问题。纳税人主体制度必须进行相应的改革,方能为个税的整体改革提供有利的条件。

The taxpayer legal system of the individual income tax has passed through a process of diversified development. In the 1980s, three major individual taxes identified three kinds of legal subjects. These three kinds of tax subjects led to long and disorder management of taxpayer subject system to a certain extent, and also left space for the subject system reform. Under the effect of initial path selection, the individual income tax law adopted the international subject system of resident and non- resident taxpayers when the reform of the integrated three taxes in 1993. The 33 years of taxpayer subject system has promoted the development of the individual income tax system, but it also has many problems. The taxpayer system should be reformed to provide favorable conditions for the integral reform of the individual income tax,