个人劳动所得综合课税改革路径探究

Research on Comprehensive Personal Labor Income Tax Reform Path to Promote Equitable Distribution of Income

本文首先从税基、纳税人和纳税期限三个方面分别探讨工资薪金、劳务报酬和稿酬三项劳动所得从分类税制转向综合税制的改革路径。对工资薪金所得,先由按月征收改为按年征收再实行夫妻合并申报,维持现有费用扣除标准和适用税率不变;对稿酬所得,先以支付单位为基础由按次改为按年计税再并轨综合计税,同时微调费用扣除标准;对同类劳务报酬项目分别由按次改为按年综合计税,然后再对所有项目综合按年征税,同时对税率和费用扣除进行相应调整;其次提出应全面综合工资薪金、劳务报酬和稿酬三类劳动所得,并相应改革税率和费用扣除标准,通过信息化技术和平台的支撑,最终实现劳动所得的综合课税,促进收入公平分配。

In perspectives of tax base, taxpayer and tax period, this paper discusses the reform pathway from current classified tax system to a comprehensive one on three kinds of personal labor income, including wages, labor remuneration and author remuneration. As for wages and salaries, the paper suggests that, with the current personal income tax thresholds and applicable tax rates unchanged, they should be levied yearly instead of monthly, and then on a basis of married filing jointly. As for author remuneration, the paper suggests that, based on the paying unit, it should be levied yearly instead of every time, and then on a basis of comprehensive tax assessment with fine tuning of expense deduction standards. For the labor remuneration income of the same kind, the paper suggests that, it should be assessed comprehensively yearly instead of every time, and then all categories of labor income should be levied yearly while the tax rates and corresponding expense deductions should be adjusted. Finally, the paper suggests tax base integration of wages and salaries, labor remuneration income and author remuneration with reform on corresponding tax rate and expense deduction standards. With the support of information technologies and platforms, comprehensive individual labor income tax reform will help to achieve a more equitable distribution of income ultimately.