经营所得纳入个人所得税综合所得征收范围研究

On Consolidating Business Income into the Comprehensive Income of Individual Income Taxation

我国“十四五”规划纲要对完善个人所得税制度指明了改革方向,提出了继续扩大综合所得征收范围的具体改革任务。我国当前的个人所得税制度,主要以是否为“劳动性所得”来区分综合所得和分类所得,由于经营所得兼具“劳动性所得”和“非劳动性所得”双重性质,因此出现了诸如税目竞合、征管不足、税负失衡等一系列问题。本文从现行经营所得的问题出发,深入分析其成因及导致的后果,并通过借鉴国际上个人所得税,尤其是经营所得的制度安排,对我国经营所得的概念进行清晰界定,同时对经营所得纳入综合所得后的个人所得税制度进行整体设计。

The outline of the 14^(th) Five-Year Plan points out the reform direction for improving the individual income tax system and puts forward the specific reform task of continuing to expand the scope of comprehensive income collection.China's current individual income tax system mainly distinguishes between comprehensive income and classified income based on whether it is labor income.Due to the dual nature of business income,there are a series of problems,such as competition of tax items,insufficient collection and management,and imbalance of tax burden.This paper analyzes the causes and consequences of business income,and clearly defined the concept of business income in China by reference to the international practice.Finally,this paper tries to design the individual income tax system after the inclusion of business income into the comprehensive income.