公平视角下我国个人所得税费用扣除制度的审视与优化

Examination and Optimization of China’s Personal Income Tax Expense Deduction System From a Fair Perspective

我国第七次个人所得税改革,将分类所得税制改为综合与分类相结合的所得税税制,上调了个税的基本扣除费用,首次增加了专项附加扣除项目,旨在进一步发挥个税的分配调节功能,改善社会成员收入分配不平等状况,降低中低收入者的税收负担增加其税后收入,这符合个税改革最终诉求——公平税负,也体现了共同富裕的政策导向。文章从公平视角出发,对新个税费用扣除制度的实施情况及其影响进行审视,分析其产生的积极效果和不完善之处,并提出个人所得税费用扣除制度的优化建议,以期我国个人所得税更加有效地促进公平。

The seventh personal income tax reform in China has changed the classified income tax system to a comprehensive and classified income tax system,increased the basic deduction cost of personal income tax,and added special additional deduction items for the first time.The aim is to further play the distribution and adjustment function of personal income tax,improve the unequal distribution of income among social members,reduce the tax burden on middle and low-income individuals,and increase their after tax income.This is in line with the ultimate demand of individual income tax reform-fair tax burden,and also reflects the policy orientation of common prosperity.The article examines the implementation and impact of the new personal income tax expense deduction system from a fair perspective,analyzes its positive effects and shortcomings,and proposes optimization suggestions for the personal income tax expense deduction system,in order to promote fairness more effectively in China’s personal income tax.