全球视野下我国个人所得税改革研究:比较、评估与优化

A Study of China’s Individual Income Tax Reform from a Global Perspective:Comparison,Evaluation and Optimization

近年来,世界各国在个人所得税改革方面呈现下调劳动所得税率、扩大个人宽免和税收抵免、提高资本所得税负等趋势。2018年我国对《个人所得税法》进行了第七次修订,初步建立综合与分类相结合的个人所得税税制,但在全球视野下考察,仍存在优化空间。为增强我国税制的国际竞争力,充分发挥个人所得税在推进国家治理、税收治理现代化方面的作用,本文建议宜进一步优化税收实体制度,完善科学征管体系,推进纳税便利化。

In recent years,countries all over the world have shown the trends of lowering tax rate on labor income,expanding individual allowance and tax credit,and raising tax burden of capital income.In 2018,China made the seventh revision to the Individual Income Tax Law of the People’s Republic of China,and initially established a comprehensive and classified individual income tax system.However,from a global perspective,there is still room for optimization.In order to enhance the international competitiveness of China’s tax system,and give full play to the role of individual income tax in promoting national governance and tax governance modernization,the paper suggests that we should further optimize the tax entity system,improve the scientific collection and management system and tax service.