加拿大调节收入分配的税收制度及征管经验探析

An Analysis on Tax System and Management Experience of Adjusting Income Distribution in Canada

加拿大的税收制度、转移支付制度和社会保障制度在促进其“橄榄型”社会收入分配结构形成中发挥了积极的作用,特别是其通过优化个人所得税、企业所得税、货物和劳务税、房地产税制度等,构建了有效的第二、第三次调节居民收入分配的税收制度体系,并采取有力措施促进税收遵从,加强对高净值人群的精准监管。借鉴加拿大上述税收制度及征管经验,本文认为,下一步我国应科学合理调控个人所得税和房地产税制度,进一步优化小微企业和慈善捐赠的税收优惠政策,推动征管数字化转型等税收征管手段的变革等。

The tax system,transfer payment system and social security system of Canada have positive impacts on promoting income distribution of its olive-shaped social structure.Particularly by optimizing the individual income tax,corporate income tax,goods and services tax and property tax,Canada has established an effective tax system for the second and third adjustment of residents’income distribution,and has taken effective measures to promote tax compliance and strengthen the precise supervision of high-net-worth individuals.By referring to the above experience of tax system and administration,the paper argues that China should scientifically and reasonably regulate the tax systems of individual income tax and property tax,further improve tax incentives for small and micro enterprises and charitable donations,and promote the reform of tax collection and administration means.