印度个人所得税及对我国个税改革的启示

India's Personal Income Tax System: Implications to the Reform in China

良好的个人所得税制度应该能够有效调节社会成员的收入分配,推进社会公平,并对财政收入做出应有的贡献。印度是世界上最早实施个人所得税的发展中国家之一,在1860年英印政府就通过《个人所得税法案》,这项"嫁接"自英国的税收制度经过150年的磨砺,和印度国情实现了很好的融合。我国自1980年建立所得税制度以来,虽经过多次修订,其公平性和规范性依旧广受质疑,例如课征模式不科学、税率级次过多、费用扣除不公平、税收征管不到位等。国内众多学者研究西方国家的个人所得税制度,以期能给我国个人所得税改革提供借鉴。中印两国具有相似的国情,其经历了"嫁接"和"融合"的个人所得税制度对我国更具借鉴意义。

Personal income tax is an important instrument to regulate citizen‘s income and an effective contributor to fiscal income of the government. As one of the first developing countries to implement personal income tax, the British Raj passed its Personal Income Tax Act in 1860. This system has managed to realize its convergence with the specific conditions of India during the past 150 years. India‘s personal income tax system might offer needful lessons and experience to China, as two countries shared much similarities.