“十四五”时期的个人所得税改革展望

Prospects for the Personal Income Tax Reform during the 14^(th) Five-Year-Plan Period

个人所得税在调节收入分配、实现社会公平方面具有重要作用。“十四五”时期的改革部署中明确提出了健全直接税体系,提高直接税比重的要求。因此,“十四五”时期个人所得税改革的重点在于提高个人所得税收入占税收总收入的比重,同时实现税收公平目标。对比近两年国外个人所得税发展趋势,发现我国个人所得税存在收入占比较低、劳动所得税负较重等问题。可以从多方面入手解决问题。一是将资本所得纳入综合所得计税范围,同时推进现代化税收征管,避免税收流失,以提高个人所得税收入占税收总收入的比重。二是通过完善专项附加扣除政策,进一步降低中低收入群体的税收负担,实现税收公平。三是优化高端人才税收优惠政策,提高人力资本积累对高质量发展的贡献。

Personal income tax is important in regulating income distribution and achieving social equity.The reform deployment of the 14th Five-Year Plan is required to improve the direct tax system and raise its proportion as well.Therefore,the focus of the personal income tax reform during this period is to increase its proportion in the total tax revenue while achieving tax equity.This paper finds that China's personal income tax has a relatively low proportion in total tax revenue and a heavier labor income tax burden by comparing the development trend in the foreign countries in the past two years.This problem can be solved from many aspects.First,capital gains should be taxed as comprehensive income and the modernization of tax administration has to be promoted to avoid tax loss,which is aimed to increase its proportion in total tax revenue.Secondly,by optimizing the special additional deductions,the tax burden of low-and-middle-income people could be reduced so as to achieve tax equity.Thirdly,the related policies on tax incentives for high-end talents should be optimized to promote the contribution of human capital accumulation to high-quality development.