2018版个人所得税法实施的主体激励兼容性分析

An Analysis on Compatibility of Subject Incentives in the Implementation of the Personal Income Tax Law 2018

2018版个人所得税法已经正式实施,比以前版本作了许多改进,但在实施过程中也逐步显现一些问题,社会各界对此有不少争议。从激励相容理论角度来看,该法律及其实施办法值得肯定,体现了国家宏观目标与个人利益兼容性特点,但在个人收入及其纳税自动申报、支出项目扣除等涉及纳税人利益方面,还缺乏与国家宏观目标相一致的激励兼容机制。下一步改进方向主要是:以家庭为纳税主体,诱导个人收入透明化;健全个人综合所得税制,兼顾各种要素所得的公平税负;发挥个人所得税调控职能,推动国家经济稳定和谐发展;构建个人所得税征缴体系“双层激励兼容”机制,提高征缴效率。

The 2018 version of the Personal Income Tax Law has been formally implemented. It has made many improvements over previous versions. But there are also some problems gradually appearing, and there are many disputes in all fields of society. From the perspective of incentive compatibility theory, the law and its implementation are worthy of affirmation. It embodies the compatibility between national macro-objectives and personal interests. However, there is still a lack of incentive compatibility mechanism between national macro-objectives and tax payer's interests related to the aspects of personal income, automatic tax declaration and deduction of expenditure items. The next improvement direction is mainly: Families are the main tax payers to induce the transparency of personal income. The individual comprehensive income tax systems are perfected and give consideration to the fair tax burden of various production factors. Macro-control functions of individual income tax are exerted to promote the stable and harmonious development of national economy. The "double layer incentive compatibility" mechanism of personal income tax collection system is constructed to improve collection efficiency.