我国实行综合与分类相结合所得税制是现实选择——基于要素报酬的税收型角度

A Realistic Choice to Put into Practice the Combined Comprehensive-Classified Income Tax System in China: From the Perspective of the Tax Pattern of Factors Reward

根据要素报酬的税收型式,个人所得税制模式可划分为分类所得税制、综合所得税制与混合所得税制三种类型。从本质上说,综合与分类相结合的所得税制仍属于分类所得税制的一种表现形式。由于我国现行的分类所得税制模式在调节收入分配、缩小贫富差距方面的弊端日益凸现,因此,中央明确提出要实行综合与分类相结合的所得税制。从目前我国个人所得税制改革的趋势来看,综合与分类相结合的所得税制应是改革的目标模式。在新的税制模式下,需要对个人所得税制的征税范围、扣除项目与扣除标准、税率等关键要素的设计进行探讨。

According to the tax pattern of factors reward, the patterns of individual income taxsystem can be divided into the classified income tax system, the comprehensive income tax system and the mixed income tax system. In nature, the combined comprehensive-classified income tax sys- tem still belongs to one form of the classified income tax system. Because China＇ s current classified income tax system has increasingly visible disadvantages in aspects as adjusting income distribution and narrowing the gap between the rich and the poor, the central government clearly points out that the combined comprehensive-classified income tax system should be put into practice. Viewing from the current reform trend of personal income tax system in China, the combined comprehensive-classi- fied income tax system should be the target model of the reform. Under the new mode of tax sys- tem, it is necessary to explore the design of the key tax elements of the personal income tax system, such as the taxation scope, deduction items and deduction standards, tax rate, and so on.