如何优化我国个人所得税累进税率结构

On How to Optimize the Progressive Rate Structure of Personal Income Tax in China

个人所得税累进税率结构可以分解为税率级次、税率级距、税率水平三部分。本文通过将我国现行个人所得税累进税率结构与发达国家、发展中国家进行国际比较,得到以下三点启示:第一,我国税率级次偏多,应进一步简并税率级次;第二,我国最低边际税率偏低,而最高边际税率偏高,整体累进水平偏高,应逐步降低累进水平;第三,我国税率级距在中低收入阶段过于密集,应适当拓宽中低收入阶段级距跨度,同时适当缩小高收入级距跨度。

The progressive rate structure is composed of rate band, tax rates and rate bracket. This paper compares the current progressive rate structure of personal income tax in China to those of some typical developed countries and developing countries. The paper infers the following enlightenment. Firstly, there are more rate bands of China＇s PIT. This should be simplified further. Secondly, China＇s lowest marginal tax rate is lower and its highest marginal tax rate is higher, resulting in a higher progressive level. The progressive level should be gradually lowered. Thirdly, China＇s rate brackets for low and middle income groups are more intensive. The span of the rate brackets for low and middle income groups should be expanded properly while that for high income groups should be shrunk accordingly.