现代税收制度建设:四十年个人所得税发展的思考

A Research on Modern Tax System Construction in China:Reflection on the Forty Years Development of Individual Income Tax

改革开放四十年来,我国税制的现代化进程大幅加快,税收在经济社会发展中的作用不断增强。回顾四十年来我国税制改革的成就,总结其中的经验,可为未来税制改革决策提供必要的支持。个人所得税制度的现代化是税制现代化的重要内容,根据个人所得税发展的不同特点,分1978—1993年、1994—2004年和2005年至今三阶段,回顾改革开放以来我国个人所得税的发展,从税收的财政、效率、公平和稳定原则评价不同阶段的主要成就和不足,可为未来我国个人所得税发展提供一定启示。在未来一段时间内,个税改革与国家治理体系和治理能力现代化紧密相关,改革方向是建立综合与分类相结合的个人所得税制。在此前提下,要设计更符合实际的可行税制。

Over the past 40 years of reform and opening up,the process of modernizing China＇s taxation system has accelerated dramatically,and the role of taxation in economic and social development has continued to increase. Reflection on the achievements of tax reform in China and summing up the experiences through the period can provide necessary support for the future decision-making of tax reform. Modernization of the individual income tax system is an important part of the whole tax system modernization. The development of individual income tax system in China can be divided into three periods including 1978-1993,1994-2004 and 2005 to present based on different characteristics. This article reviews the development of China＇s individual income tax since the reform and opening up,evaluates the major achievements and deficiencies at different stages from the principles of taxation,efficiency,fairness,and stability,summarizes successful experiences,and suggests inspiration for the development of individual income tax in the future. In the coming period,individual tax reform should be closely linked with the national governance system and the modernization of governance capacity. The purpose of the reform is to build a classified comprehensive individual income tax system.Under this premise,a more feasible tax system should be established.