论面向新时代的个人所得税综合改革

On the Comprehensive Reform of Personal Income Tax in the New Age

我国社会的主要矛盾已经转化为人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾。在这样的历史背景下,作为新一轮税制改革重中之重的个人所得税在我国社会经济生活中应该扮演怎样的角色,需要紧扣解决"不平衡""不充分"的矛盾做出新的明确定位,并结合个人所得税修订后仍然存在的收入与税基增长缺乏协调性、难以担当促进社会公平角色的突出问题,在课税模式优化、费用扣除标准设计、计税单位确定、征收管理方面做出深化改革。

In the new age,the principal social contradiction in our country has been transformed into the contradiction between the growing needs of the people for a better life and the unbalanced and inadequate development.In such a historical background,what role should personal income tax play in the social and economic life of our country,as the top priority of the new round of tax reform,needs a new and clear orientation to solve the contradiction of“imbalance”and“inadequacy”.Combined with the lack of coordination between income and tax base after the revision of personal income tax,it is difficult to play a prominent role in promoting social equity.In the optimization of taxation model,the reform the design of expense deduction standards,the determination of the tax unit and management of taxation needs to deepened.