我国个人所得税年度汇算情况及国际比较

An International Comparative Study on the Annual Settlement of Individual Income Taxation in China

2020年3月1日至6月30日,我国顺利完成了个人所得税综合所得首次年度汇算清缴工作,是我国个人所得税税制改革、税收管理水平不断提升进程中的一个重要里程碑。评估我国首次个人所得税汇算清缴工作成果,需要从个人所得税治理观念、制度设计、实施效果等多个方面进行综合分析。本文以X省(省级)、Y市(省会城市)、Z市(地级市)、Z市W区(区级)四个级次行政区划的数据为样本,进行描述性统计,分析总结我国在个人所得税年度汇算清缴工作中遇到的问题和取得的经验;同时,选取美国、加拿大等六个国家(地区)的主要情况,整理其个人所得税申报的经验数据,与我国相关数据进行比对,评估我国个人所得税汇算清缴的实际效果在国际比较中的优势与不足,并对进一步完善我国个人所得税汇算清缴制度提出若干政策建议。

Between 1 March and 30 June 2020,China successfully completed the first annual final settlement of the comprehensive income of individual income tax,which is a major milestone in the process of the individual income tax system reform and the continuous improvement of the tax management level in China.To evaluate the results of China’s first final settlement of individual income tax,it is necessary to carry out a comprehensive analysis from multiple aspects,such as the management concepts,system design and implementation effects of individual income tax.Taking the data of four-level administrative divisions of X province(provincial level),Y city(provincial capital city),Z city(prefecture level)and W district of Z city(district level)as samples,this paper conducts descriptive statistics and analyzes the problems encountered and experience gained in China’s annual final settlement of individual income tax;furthermore,it selects the main situations of six countries(incl.the US and Canada),sorts out their empirical data of the declaration of individual income tax,compares it with the relevant data of China,and evaluates the advantages and disadvantages of the actual effects of final settlement of individual income tax in China.Finally,the paper puts forward some policy recommendations for further improving the system of the final settlement of individual income tax in China.