基尼系数趋高背景下中国个人所得税改革探讨

Discussing Chinese Personal Income Tax under the Context of Higher Gini-coefficient

改革开放以来,中国居民收入分配基尼系数趋于一种上升的趋势。强化个人所得税公平收入分配职能是当今社会的现实诉求。现行个人所得税制度存在着分类征收模式滞后于经济社会发展,以个人为课税单位的选择有违于税收公平的原则,费用扣除标准未能反映纳税人真实的负税能力,多元税率结构制约市场体系的公平,税收优惠政策规定不合理等问题,不利于公平分配目标的实现,亟待完善。需要从建立综合与分类相结合的税制模式,推行以家庭为单位的申报纳税制度,设计公平合理的费用扣除标准,简化税率结构,适度提升最高边际税率,以及明晰征税范围,拓宽税基等几方面进行改革。

Since China began to implement the policy of the reform and opening up, the Gini coefficient of residents＇ income distribution tends to be a rising trend in China. Strengthening the function of fair income distribution in personal income tax is the reality demand in today＇ s society. A big gap exists between the current classification collection model of the tax system and the economic and social development. Contrary to what is commonly supposed, the levying of personal income tax is not so fair be- cause it is levied according to the individual＇ s income not his wealth. Because fairness is the driving norm, the tax base must be keyed to the personal economic attributes of individual taxpayers. The ex- pense deduction standard does not reflect real tax burden of taxpayers,muhi -rate structure restricting the fair market system, and the stipulation of preferential tax policies is unreasonable, etc. It does not favor for realizing the goal of fair distribution, thus it is urgent to be perfected. We should take measures from these aspects, namely establishing a mixed income tax system, implementing a tax declaration system on the family as a unit, designing a fair and reasonable expense deduction standard, simpli- fying the tax structure, raising the top marginal rate appropriately, clarifying the taxation scope and expanding the tax base properly, and so on.