我国《个人所得税法》家庭课税的考量和路径分析

The Consideration and Path Analysis of Family Taxation in the Personal Income Tax Law of China

家庭课税是一个系统工程,关涉个税分配正义价值的实现与量能课税公平原则的贯彻。本文延着基本原则、税制结构、费用扣除、累进计税和税务征管的路径对家庭课税模式进行审视,通过对家庭与个人课税的比较分析、对不同税制与课税单位的调适讨论,阐述家庭课税模式与综合所得税制的协调原理。研究认为:家庭汇总征税无论是与当前的分类、综合相结合的个人所得税制还是所得综合范围更广的所得税课税模式都更加契合,更有利于发挥个人所得税的收入再分配调节作用。同时也要认识到家庭课税模式下综合所得的费用扣除环节复杂、关系到综合税基,而应用累进税率的应纳税额上升比税基更快,因此成为关键的课税步骤;在征管要求上,需通过代扣代缴与自主申报的有效衔接与税务征管现代化信息系统的完善为家庭课税提供程序保障。

Family taxation is a systematic project,which is related to the realization of the just value of individual income tax distribution and the implementation of the principle of taxation according to capacity.The examination of family taxation mode follows the path of basic principles,tax system structure,expense deduction,progressive taxation and tax collection and management,among which through the comparative analysis of family and individual taxation,and the discussion on the adjustment of different tax systems and taxation units,this paper expounds the coordination principle of family taxation mode and comprehensive income tax system.The research shows that:the family collective taxation is more consistent with the current individual income tax system of classification and comprehensive combination or the income tax mode of wider comprehensive income range,which is more conducive to the regulation of income redistribution of individual income tax.At the same time,we should realize that the deduction of comprehensive income under the family tax mode is complex and related to the comprehensive tax base,while the application of progressive tax rate increases faster than the tax base,so it becomes a key tax step.However,in terms of tax collection and management requirements,it is necessary to provide procedural guarantee for family taxation through the effective connection between withholding and self declaration and the improvement of modern information system of tax collection and management.