公平分配视角下个人所得税的优化路径选择

Optimal Path Selection of Individual Income Tax from the Perspective of Fair Income Distribution

个人所得税是政府进行收入再分配的重要手段,如何充分发挥个人所得税的公平分配效用,一直是国内外学者关注的热点问题。在对公平分配进行理论界定和对国内外相关研究进行梳理的基础上,该研究通过对我国不同收入阶层的所得税前后的收入分析发现:我国的个人所得税的再分配功能较弱。继而深入剖析了其原因,即个人所得税公平缺陷的表现,包括分类税制模式的公平缺陷、工薪所得税收收入比例过高、税率设计不合理,费用扣除标准和以个人为纳税单位存在的公平问题。最后相应提出了实行分类与综合相结合的征收模式、调整和优化税率结构、合理设计费用扣除标准、逐步推行以家庭为纳税单位等优化措施。

Personal income tax is an important means of government redistribution,and how to realise its fair redistribution has always been a hot issue for scholars at home and abroad. In this issue,the fair distribution theory is defined firstly,then reviews the relevant research at home and abroad. On this basis,the redistribution function of China＇s personal income tax and the defects of its justice are analyzed,including the mode of classified income tax system,the proportion of salary income tax is too high,unreasonable tax rate design,the fairness problem of the expense deduction standard and personal tax paying unit. Aiming at the above problems,the corresponding optimization measures of personal income tax system are put forward at last.