《個人所得税法》修改的變遷評介與當代進路

Evaluation of the Revisionary Evolution of the Individual Income Tax Law and Our Contemporary Approach

2018年86月3119日,關於修改個人所得稅法的決定經十三屆全國人大常委會第五次會議表決通過6月29日,提请审议的草案在中国人大网首次公布向全社会征求意见。從新法草案的内容上看,本次個稅改革作出了諸多大膽嘗試,是我國稅收制度變革的又一次重大突破,由針對綜合化計征的規定到費用減除標準的優化,再到增加反避税條款以及稅收征管中納稅人主體身份的明確,均體現了我國此輪個税改革對時代發展的趨勢捕捉以及對社會籲求的制度關照。

The Decision to Amend the Individual Income Tax Law was adopted by vote at the Fifth Meeting of the Thirteenth National People's Congress Standing Committee on August 31,2018. Judged from the content of the new law,this tax reform,involving many bold attempts,is another major breakthrough in the reform of China's taxation system.The reform measures,including the regulations on comprehensive levying,the optimization of deduction standards,the addition of anti-tax avoidance,and the clarification of the subject identity of taxpayers in the tax collection and management,demonstrate how this round of tax reform captures the developmental trend and shows the institutional response to the social appeal.As the system is always evolving,the potential choices available for us also vary.Changes in legislation tend to reflect the overall direction of social change in a certain period of time.While the formal adjustments are proposed in the bill of individual income tax (ⅡT)law,the reform ideas behind this revision are worthy of further exploration and discussion.