工资薪金所得个人所得税税率制度改革的探讨

A Discussion on Reforming Individual Income Tax Rate System for Wages and Salaries

工资、薪金所得是我国个人所得税最主要的税收来源,城镇居民中的工薪阶层是个人所得税最广泛的纳税主体,税率制度是个人所得税再分配功能有效发挥的核心要素。绝大多数普通工薪阶层适用的累进级次和边际税率有限,现行的七级超额累进税率制度在累进性和累进速度方面均具有局限性,且不能体现量能课税的原则。税率结构、累进级次以及费用扣除标准等多途径的改革措施,可以优化工资薪金所得个人所得税税率制度,充分发挥其调节收入分配的功能,提高纳税人的整体福利水平。

Wages and salaries is the most important source of income tax in China. The working class of urban residents is the main taxpayers of individual income tax. The tax rate system is the core factor for individual personal income tax to be effective as a redistribution role. The majority of ordinary wage earners apply limited progressive grade and marginal tax rate. The current seven-grade progressive tax rate system has limitations in both progressive and progressive speed, and can not reflect the ability-to-pay principle. The reform of tax rate structure, progressive grade and expense deduction standard can optimize the individual income tax rate system of wages and salaries, can help the full play of its function to regulate income distribution, and improve the overall welfare level of taxpayers.