“免征额”与“起征点”:概念的混淆、扭曲和误用

Tax Threshold and Tax Exemption:Confusion,Distortion and Misuse of the Concepts

起征点与免征额是重要的税收专业术语。由于这两个专业术语客观上存在一些交集和属性上的类似,以致有些业外、甚至业内的人士对其产生混淆,并时常错误应用这两专业术语,进而引起涉及这两个税种改革和执行的负面影响,以及弱化一些税种改革成果的积极作用。本文对国内外关于起征点和免征额概念的研究进行梳理和回顾,对两者的内涵、区别、联系和现有相关税法规定进行阐述和论证,矫正不恰当的表述和应用;统计描述了一般文献、知名专家学者以及有影响力人物三方面在个人所得税、营业税、增值税等税制上混淆这两个概念的基本情况,分析这两个概念混淆造成的税收扭曲和困惑、对税负和财政收入的影响,以及包括个人所得税制改革的重要提案也难以具体落实等消极后果,并提出消除和避免继续混淆这两个概念的一些建议。

Tax threshold＂ and ＂Tax exemption＂ are both elements of tax system and profes- sional terms. Due to some intersections of two concepts, many experts cannot distinguish them and even misuse the two terms, which leads to negative effects of the reform and implementation of tax reform and offsets the positive effect of tax reforms. In order to clarify the two concepts and correct the misapplication and improper expression, this paper reviews the study of China and foreign coun- tries about these two terms, including the concepts, differences and connections, and laws and reg- ulations. Then, the paper describes the situations of confusing these two concepts through counting the numbers of literature, experts and influential figures who confuse the two terms in added--val- ue tax and business tax, and then analyzes the the confusion and distortion effect of this phenome- non and the effect for tax burden and revenue, and the negative effect for the proposal of tax re- forms, for instance, income tax reform. In the last part of the paper, it gives suggestions about the methods of avoiding and eliminating this kind of mistakes.