2022年以来各国(地区)个人所得税改革的特点及趋势

Characteristics and Trends of Individual Income Tax Reforms in Various Jurisdictions since 2022

2022年,全球经济增速放缓,而通货膨胀水平持续升高。为了应对通货膨胀冲击,在个人所得税改革方面,一些国家(地区)采取了降低税率、缩小税基等措施,以减轻劳动者税收负担,促进就业和消费;也有少数国家(地区)为了增加税收收入,提高个人所得税税率或扩大税基。我国则采取了扩大专项附加扣除范围、提高扣除标准、延长一系列税收优惠政策期限等措施,进一步发挥个人所得税收入调节作用。借鉴各国(地区)个人所得税改革经验,我国可在专项附加扣除制度、劳动就业个人所得税优惠政策、资本所得税收政策等方面作进一步完善。

In 2022,global economic growth slowed while inflation continued to rise.To cope with the impact of inflation,in terms of individual income tax reform,some countries have taken measures to reduce the tax rate and narrow the tax base in order to reduce the tax burden of workers and promote employment and consumption.A few countries have raised tax rates or broadened the tax base in order to increase tax revenue.China has taken measures such as expanding the scope of special additional deductions,raising the deduction standard,and extending the applicable period of a series of tax incentives to further play the role of individual income tax revenue regulation.Drawing on the experience of individual income tax reforms in selected countries,China should further improve the special additional deduction system,tax incentive of individual income tax on labor and employment,and tax policy of capital income.