新时代我国个人所得税改革展望

The Prospect of Individual Income Tax Reform in the New Era

2018年6月19日，《中华人民共和国个人所得税法修正案（草案）》正式提请十三届全国人大常委会第三次会议审议，建议修改内容既包含基本概念的界定、也包括对于税率的重新设计与调整，此外，还专门针对个税征收中出现的问题提出制度上的约束条件，可谓从全方位对现行所得税进行筛查诊断改进。尽管本《草案》未提请投票表决，还需面向社会征求广大公众意见，却是在深化改革、依法治税之路上迈出了重要的一步。可以说，个人所得税改革成为新一轮财税体制改革的重点之一，其改革效果关系全面深化改革的整体成效。本文旨在新时代全面深化改革背景之下，分析个人所得税改革方案的重要变化，并在此基础上对我国个人所得税改革的前景进行展望。

On June 19, 2018, the draft amendment to the Individual Income Tax Law was formally submitted to the Third Session of the Standing Committee of the 13th National People＇s Congress for reviewing. The suggestions for revision include： four categories of labor income, including income from salary and wages, income from provision of independent personal services, income from author＇s remuneration, and income from royalties, are classified into the scope of ＂comprehensive income＂ Besides, the draft suggested that the structure of tax rates should be optimized, the personal deduction amount for comprehensive income should be raised, special additional deductions should be established, and anti-tax avoidance provisions should be created. Although the draft were not summited the Standing Committee of the National People＇s Congress for voting, it is still necessary to collect opinions from the public, it is an important step in deepening reform and law-based governance The individual income tax reform has become one of the new focuses of the reform of the fiscal and taxation system and even the deepening of the reform. This paper aims to analyze the important changes in the background of comprehensively deepen the reform under the background of deepening reform in all areas,and prospects for the development of China＇s individual income tax reform.