共同富裕目标下完善个人所得税制度及征管配套措施探析

Analysis of Perfecting Individual Income Tax System and Supporting Measures of Collection and Management under the Goal of Common Prosperity

我国已经开启向第二个百年奋斗目标前进的新征程,新时代的发展使命与实现全体人民共同富裕的目标要求使个人所得税制度的改革显得重要而紧迫。我国个人所得税自开征以来,始终坚持税收法定原则、坚持调节收入分配促进社会公平、坚持履行为国聚财为民收税的使命,但也存在税制具有滞后性和复杂性、推动分配公平与缩小收入差距力度不足、社会效用有待开发等问题。为扎实推进共同富裕,更好地发挥个人所得税的作用,应优化综合所得要素,提高财产所得税负,完善扣除及优惠政策,与其他税种及政策密切配合,形成缩小收入差距合力。同时,要进一步完善税收征管配套措施,全面推进征管数字化和智能化进程,精准有效地实施税收监管,提供优质高效多元化的纳税服务,形成更加科学的税收共治格局。

China has embarked on a new journey towards the second centenary goal. The development mission of the new era and the goal of realizing the common prosperity of all people make the reform of the personal income tax system important and urgent. Since the introduction of individual income tax, China has always adhered to the principle of tax legality, adhered to regulating income distribution, promoting social equity, and adhered to the mission of collecting money for the country and the people. However, there are also some problems, such as the lag and complexity of the tax system, the insufficient ability to promote distribution equity and narrow the income gap, and the social utility needs to be developed. In order to solidly promote common prosperity and give better play to the role of individual income tax, we should optimize the comprehensive income factors, increase the property income tax burden, improve the deduction and preferential policies, closely cooperate with other taxes and policies, and form a joint force to narrow the income gap. At the same time, we should further improve the supporting measures for tax collection and management, comprehensively promote the digitization and intellectualization of tax collection and management, accurately and effectively implement tax supervision, provide high-quality, efficient and diversified tax services, and form a more scientific pattern of tax co governance.