我国个人所得税公平性的多维评价及制度优化路径

Multidimensional Evaluation of the Fairness of China’s Personal Income Tax and the Path of System Optimization

个人所得税体现量能课税的原则,彰显税收的公平性。本文以个人所得税的起源与发展为切入点,从不同收入阶层、不同收入性质、不同地区等多维度评价我国个人所得税的公平性,剖析当前零工经济税收政策的适用问题、高净值人士的避税定式问题。同时,结合当前我国税制改革要求提出以下提升个人所得税公平性的制度优化路径:一是完善个人所得税的税率结构;二是引入法定扣除额动态调整机制;三是重点监控个人所得税的隐蔽性避税行为;四是完善个人所得税汇算清缴的奖惩机制;五是加强个人所得税数字化征管平台建设。

Personal income tax embodies the principle of taxability by quantity and demonstrates the fairness of taxation.This paper starts with the origin and development of personal income tax,and evaluates the fairness of China’s personal income tax from the perspectives of different income classes,different income natures and different regions.It analyzes the policy application of the gig economy taxation and the tax evasion pattern of high-net-worth individuals at present.Moreover,in consideration of the requirements for China’s current tax reform,the following system optimization paths are proposed to improve the fairness of personal income tax:First,improving the tax rate structure of personal income tax;Second,introducing a dynamic adjustment mechanism for statutory deductions;Third,focusing on monitoring the hidden tax evasion of personal income tax;Fourth,improving the reward and punishment mechanism for the final settlement of personal income tax;Fifth,strengthening the development of a digital collection and management platform for personal income tax.