新个税法模式下的劳动者权益探究

Research on Laborers’ Rights and Interests under the New Tax Law Model

"公平"是税收环节开展与劳动关系平衡的交叉范畴,依附于人身属性以获取财产性利益的劳动者在个人所得税缴纳中占主体地位,工资薪金所得更是个人所得税的丰厚税源。新个税法由"分类税制"向"分类-综合并行二税制"模式转变,以实现对横向税负公平与纵向税负适度的保障,通过劳动性所得综合征税设置、综合所得税率调整、费用扣除标准设计三个主要方面调节劳动者权益杠杆,影射出对公民权利与义务的对等性追求。新个税改革无论在个税税制模式上抑或是税率级距设置上无不体现着对中低收入群体的福利关怀。

"Fairness"is the cross-category between the development of taxation links and the balance of labor relations.Laborers with personal attributes,who obtain property interests,occupy the main position in the payment of personal income tax.The income from wages and salaries is a rich tax source for personal income tax.The new tax law is transformed from the"classification tax system"to the"classification-integration parallel system"in order to achieve appropriate protection for horizontal tax burden fairness and vertical tax burden fairness.The laborer’s equity leverage could be adjusted by comprehensive tax setting of labor income,comprehensive income tax rate adjustment and the standard design of fee deduction,reflecting the pursuit of equal rights for civil rights and obligations.The new reform of individual income tax could provide the welfare for the middle and low income groups in terms of the mode of individual income tax system and the setting of tax rate bracket.