个人所得税纳税信用的三重意义及其制度设计

The Triple Significance of Individual Income Tax Creditand System Design

建立健全个人所得税纳税信用制度是解决个人所得税税收流失问题的有效手段。个人所得税纳税信用具有道德、经济、法律三重意义,即从纳税人的经济理性出发,通过纳税信用制度建设,推动纳税人的诚信纳税,进而最终导向信用的道德性,完成从外在约束到内在自我约束的过渡。个人所得税信用信息采集的难点是外部信用信息,应当打破税务机关与相关部门之间的信用信息壁垒。个人所得税的纳税信用评价应当是一个量化的、差异性的评价,且应当予以及时的动态调整。个人所得税守信激励措施应当具体化,探索将纳税信用列入自然人诚信积分体系,失信惩戒激励应当通过《社会信用法》的制定解决合法性问题。

Establishing a sound personal income tax credit system is an effective means to solve the problem of personal income tax loss.The tax credit of personal income tax has triple meanings of morality,economy and law,that is,starting from the economic rationality of taxpayers,through the construction of tax credit system,to promote the honest tax payment of taxpayers,and ultimately guide the morality of credit,and complete the transition from external constraints to internal self-restraint.The difficulty of personal income tax credit information collection is external credit information,which should break the credit information barriers between tax authorities and relevant departments.Individual income tax credit evaluation should be a quantitative,differential evaluation,should be timely dynamic adjustment.Individual income tax credit incentive measures should be specific,explore the tax credit included in the natural person credit scoring system,dishonest incentive should be through the development of“Social credit law”to solve the problem of legitimacy.