探讨数字化背景下我国个人所得税税制改革——基于家庭合并纳税视角

Exploring the Reform of China's Personal Income Tax System in the Context of Digitalization:Based on the Perspective of Combined Family Taxation

我国当前的个人所得税主要是以个人为单位进行计征,但随着经济的发展和社会环境的变化,这种计征方式也暴露出了它自身的弊端,需要改革征收方式来解决些问题。以家庭为单位征收个人所得税是与之相对应的另一种征收方式,这种方式更能体现社会公平,但由于各方面条件的限制,我国在税收设计和改革上也一直在探索其实践路径。大数据技术的发展,给以家庭为单位征收个人所得税的征收方式改革提供了机遇和条件。文章首先介绍进行改革的必要性,其次阐述目前改革存在的难题,最后探讨数字化如何助力改革,希望对促进征收方式的改革有所借鉴意义,以期充分发挥个人所得税在缩小居民收入差距、调节分配、实现社会公平等方面的重要作用。

China's current personal income tax is mainly collected on an individual basis.But with the development of the economy and changes in the social environment,this kind of collection has revealed its own shortcomings,and it is necessary to change the collection method to solve some problems.Family-based personal income tax is another way to collect income tax,which is more reflective of social fairness,but due to the limitations of various conditions,China has been exploring its practical path in tax design and reform.With the development of big data technology,it provides opportunities and conditions for the reform of the collection method of personal income tax based on the family unit.This paper firstly introduces the necessity of reform,then describes the difficulties of the current reform,and finally discusses how digitalization can promote the reform,hoping to contribute to the reform of the collection method,so as to give full play to the important role of the personal income tax in narrowing residents'income gap,regulating the distribution,and realizing the social fairness.