规范财富积累机制的所得税优化研究——基于美国极富者的案例分析

Research on Income Tax System to Improve Wealth Accumulation Mechanism:Based on the Case of the Richest People in America

党的二十大报告提出,要加大税收调节力度、规范财富积累机制促进共同富裕。本文以美国五位极富者为案例,分析发现美国税收在个人财富创造和持有阶段助推了极富群体财富的迅速积累,财富传承阶段的慈善捐赠税收激励体系相对成熟。结合当前我国高收入群体发展现状,针对我国税收在个人财富积累中存在的问题提出优化建议,包括逐步扩大个税申报和综合征缴范围、降低企业实际税负、完善慈善捐赠税收立法和实施体系。

The report of the 20th National Congress of the People's Republic of China proposed to strengthen tax regulation and improve wealth accumulation mechanism to promote common prosperity.In this article,five richest persons in America are taken as study case,and it is found that American income tax has boosted their rapid wealth accumulation in different stages of wealth creation,and holding,and the tax incentive system for charitable donation in the stage of wealth inheritance is relatively mature.Combined with the current development status of China's high-income groups,suggestions are put forward for the problems existing in the accumulation of personal wealth through taxation.This includes gradually expanding the scope of individual income tax declaration and comprehensive collection,reducing the actual tax burden on enterprises,and improving the tax legislation and implementation system for charitable donation.