以家庭为单位征收个人所得税的制度设计问题——基于三种所得税征收模式的讨论

Design of Household- based Taxation System:Discussions Based on Three Types Income Taxation Systems

1993年确立的我国现行个人所得税征收模式,随着经济形势的发展变化,虽然做过数次局部调整,从整体来看与经济发展的匹配度仍然不高。学界对我国个人所得税制度的改革主要持两种观点,一种认为应该坚持并完善现行成熟的分类所得税制,通过征管手段的提高,强化源泉课税,减少税收流失。另一种观点则主张放弃现行的分类所得税制,选择实行综合所得税制。本文主要对以家庭为单位征收个人所得税,是以分类所得税制、综合所得税制,还是混合所得税制为基础更适应现实国情的问题展开分析,在此基础上提出了混合所得税制之下实行以家庭为单位征收个人所得税的制度假设。

With the development of the economy, the current personal income tax （PIT） system,developed in 1993, has undergone several adjustments but it still cannot match China＇s economicreality well. There are two main opinions on reforming China＇s PIT system. The first holds that Chinashould stick to and make improvement on the existing mature PIT system of Categorized Income Taxwhile at the same time, by improving tax collection and management means, it is able to have a bettercontrol over tax sources, thus reducing tax erosion. The other claims that China should abandon theexisting Categorized taxation system and turn to the Comprehensive Income Tax. Based on thehouseholdbased personal income taxation system, analysis has been made from the perspectives ofCategorized Income Taxation system, Comprehensive Income Tax and mixed income taxation systemin order to better reflect China＇s national conditions. With such analysis, a hypothesis of household -based personal income under mixed income taxation system is proposed.