收入分配功能导向下的个人所得税制度重构

Reconstruction of Individual Income Tax System Guided by Income Distribution Function

以效率为导向的个人所得税制度无论在在征税对象、纳税人、税率方面,还是在纳税环节、纳税期限、违章处理等方面都存在严重问题,如税率结构复杂、边际税率过高、费用扣除数缺乏公平性、系统性、征管制度相对落后等。这些问题制约了个人所得税收入分配功能的发挥,使其不能适应社会主义现代化建设新时期社会经济的发展需要。因此,亟需充分分析制约个税收入分配功能的原因,并在此基础上对现行个税税制进行改革——推进综合和分类相结合的混合所得税制、简化税率结构、调整边际税率、费用扣除数按家庭征收、加快个人所得税征管制度的建设,以充分实现个人所得税的收入分配功能。

The efficiency-oriented personal income tax system has serious problems in taxation objects,taxpayers,tax rates,taxation links,tax payment deadlines,and illegal handling,such as complex tax rates,excessive marginal tax rates,deductions for expenses,the lack of fairness,systematization and the relative backwardness of the collection and management system.These problems constrain the functioning of the income distribution function of personal income tax and make it unable to adapt to the needs of social and economic development in the new era of the construction of socialist modernization.Therefore,it is imperative to fully analyze the causes of the problems,and on this basis,reform the current tax system by promoting a mixed and integrated income tax system,simplifying the tax rate structure,adjusting the marginal tax rate,deducting the number of expenses by the household,and promoting the construction of the personal income tax collection system to fully realize the income distribution function of personal income tax.