高收入阶层的有效调控:最低替代税的国际实践与中国方案

Effective Regulation of High-Income Groups:International Practice and China’s Scheme of Alternative Minimum Tax

最低替代税(AMT)能实现对高收入阶层的有效调控,研究其国际实践与制度设计对我国个人所得税改革具有一定的参考价值。在回顾AMT发展历程与实践效果的基础上,根据税收优惠、宽免额、税率、税收抵免等四个AMT税制要素,结合现实国情设计32种中国方案。基于CHFS 2019数据通过再分配效应测算以及对各税制要素的贡献分解,研究表明:对我国收入排序前20%的高收入纳税人额外征收税率为10%的AMT,再辅之以180000元/年的宽免额标准和综合所得项目扣除,是解决我国高收入阶层税收逆向调节问题的最佳方案。

Alternative Minimum Tax(AMT) can regulate the high-income class effectively,to study its international practice and system design has a certain reference value for China’s personal income tax reform.On the basis of reviewing the AMT development process and practical effect,32 China’s schemes are designed according to the four tax system elements of tax preference,tax allowance,tax rate and tax credit.By the calculation of redistribution effect and the decomposition of contribution to tax system elements based on the CHFS2019 data,the result shows that the best way to solve the problem of tax reverse adjustment of high-income class in China is to levy an additional 10% AMT on the top 20% of high-income taxpayers,supplemented by the tax allowance standard of 180000 yuan/year and the deduction of comprehensive income items.