公平分配视角下的个人所得税税率制度的设计探讨

Discussion on the Design of Personal Income Tax Rate System Based on Equitable Distribution Perspective

当前我国个人所得税实行的是分类课税模式,具有累进税率和比例税率相结合、多重累进税率和累进级次并存、不同应税项目的边际税率存在较大差异等特征。正因为如此,导致了我国居民个人之间、劳动所得和资本所得之间、不同劳动所得之间的税负不公平。因此,降低并统一劳动所得的边际税率、减少累进档次、提高非劳动所得的边际税率,更有利于发挥个人所得税调节收入分配的功能,扭转个人所得税的"逆调节"效应,促进社会分配的公平。

China’s current personal income tax is operated with the mode of impost assessment,and has the characteristics of combination of progressive tax rate and proportional tax rate,coexistence of multiple progressive tax rate and progressive level,obvious difference of different taxable items’ marginal tax rates.Because of which,it’s unfair on tax burden between our residents,earned income and capital income,different earned incomes.Therefore,it’s beneficial to reduce and unify the marginal tax rate of earned income,decrease progressive level,and increase the marginal tax rate of non-earned income.So as to better perform the function of regulating income distribution,reversing personal income tax’s inverse regulation effect,and promoting fair distribution of social wealth.