关于高层次人才的个人所得税政策研究

Study on the Individual Income Tax Policies Regarding High-level Talents

高层次人才具有创新能力强、数量稀缺、劳动的回报率高等特点,高层次人才对劳动力素质提升发挥引领作用,是驱动知识经济发展的核心要素且具有推动产业升级发展的重要作用。个人所得税的税制设计和优惠政策对人力资本的流动产生影响,且对高层次人才创新能力的激励、促进创新科研成果转化等方面的作用不容忽视。但2019年开始实施的新个人所得税制度加上仍然有效的税收优惠政策,依然不足以完全发挥个人所得税在吸引高层次人才、发挥创新激励方面的作用。原因主要有:与国际水平相比,我国个人所得税边际税率仍然较高,优惠政策对高层次人才的覆盖面较窄,优惠力度较小等。因此,将高层次人才纳入影响个人所得税政策制定的要素之中,适当降低边际税率,增强我国对国际高层次人才的吸引力,加大对高层次人才个税优惠的覆盖面、优惠力度,以提高个人所得在吸引高层次人才流入、推动创新等方面的作用。

High-level talents are those with strong innovation capability, little numbers, and high labor return etc. These talents are critical to lead the improvement of labor characters, drive the knowledge economic development, and upgrade the industry developments. The tax system design and preference policy of individual income tax has a heavy effect on the flow of high-level labor capital, put great incentive on their innovation and the transform of research and study outcome. Those tax polices since 2019 and its still effective preference measures cannot work well as the margin tax rate is still high when comparing with overseas rate, less people covered by China preference measure as well as with less preference level. To encourage the inflow of high-level talents and their incentive in innovation, it's necessary to enlarge the scope covered by the preference measures and improve the preference.