我国分类个人所得税制改革评价与完善对策

The Reform Countermeasures of Classified Personal Income Taxation Mode in China

我国分类个人所得税制的运行实践表明,这一课征模式在一定时期内满足了政府筹集财政收入和降低税收成本的需要。但是,随着居民收入水平的提高及收入形式的复杂化,分类课征的个人所得税弊端逐渐凸显,并且已经成为影响我国个人所得税功能发挥的重要问题。结合我国现阶段的国情,实行综合与分类相结合的个人所得税模式既有利于降低改革的难度,同时也能够增强个人所得税的调节功能,实现税负公平。

The practice of classified personal income taxation mode in China indicates that this mode has met the need of government to raise revenue while reducing the tax cost in a certain period.However,with the improvement of the resident income level and the increasingly complex of income form,the malpractice of this mode gradually highlights which has affected the function of personal income tax.Based on the China＇s national condition,the mixed taxation mode of comprehension and classification will not only reduce the difficulty of reform,but also enhance the adjustment function of personal income taxation to realize fair tax burden.