Taxation Models and Improvement Proposals for Personal Income Tax in the Sharing Economy

As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services.

Overview of the Reports on the Reformation of Personal Income Taxation

Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.

The Current System of Personal Income Tax Calls for Prompt Revision

BEIJING’S revenue from personal income tax in 2001 was 8 billion yuan, an increase of 42 percent, and the amount of tax received from high-income earners increased 2.6 fold. From September to November 2001, high-income earners paid taxes of 60 million yuan they had previously evaded. In the first half of 2002, Beijing defined its key taxpayers, that is, those with an annual income exceeding 100,000 yuan. According to this definition, the tax-paying situation of at least 30,000 people is under control. Revisions to the Individual Income

Problems of Personal Income Tax System and Suggestions： from Function of Tax Adjustment Income Gap

China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income distribution. What follows is an analysis of personal adjustment tax income from the proportion of Gini coefficient, Engels coefficient and salaried class of personal income tax, and an explanation of problems and countermeasures of salaried class expense deduction standard, tax rate design, high-income crowd tax regulation.

Enterprise Income Tax in China

Doing business in China,while lucrative,can be a mine-field to the uninitiated.This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.This article looks at how foreign investors are taxed in the People’s Republic of Chin(PRC)under the enterprise income tax(EIT),regardless of whether the investor is operating as a wholly foreign-owned

Enterprise Income Tax in China

Doing business in China, while lucrative, can be a mine-field to the uninitiated. This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.

Effects of Social Security Spending on Income Distribution and Poverty Reduction in China

Reasonable income distribution and eradication of rural poverty are vital for building a moderately prosperous society in all respects in China.This paper primarily examines the income distribution and poverty reduction effects of social security spending.Market income and redistribution policies are two determinants of income gaps.Based on CHIP2018 household survey data,we find that inadequate income redistribution policies have contributed to yawning income gaps,and that social security spending is more redistributive than personal income tax and social security contributions.After estimating the redistribution effects of social security spending and itemized incomes,we find that pension payments have contributed the most to household income gaps,and that subsistence protection and rural pension payments help improve income distribution.With respect to the poverty reduction effects of social security spending,we have estimated China’s current poverty incidence and the poverty reduction effects of pension payments,healthcare,and educational allowances with CHIP2018 data,and discover that an increase in social security spending may effectively reduce rural poverty.In building a moderately prosperous society in all respects,China should increase social security spending,focusing on specific target groups,and promote the role of social security spending in regulating income distribution and offering social protection to rural residents.

Wage and Income Distribution in China:Review and Outlook

Under the planned economy,China’s distribution relations were relations among the state,state-run enterprises,employees and the collective economy;relations between heavy industry and light industry;and relations between cities and the countryside.After China’s transition to a market-oriented economy,the distribution relations among the state,state-run enterprises and employees evolved into distribution relations between the government,enterprises and households;the distribution relations between heavy industry and light industry evolved into distribution relations between the state sector and the private sector;and the distribution relations between cities and the countryside evolved into distribution relations between original urban dwellers and migrant populations.Wage system reform was carried out throughout the transition of these three types of distribution relations.Income distribution contradictions in China,which are a problem left over from history and intrinsic to the market-based economy,eased over the years.Some people and regions achieved prosperity,and urban-rural and interregional income gaps narrowed.However,widening household income gaps pose barriers to China’s economic sustainability and vision of building a moderately prosperous society in all respects.Mechanisms to promote common prosperity are incomplete and inadequate.The disequilibrium of functional distribution is an important cause of these income inequalities.The overall wage level of ordinary workers is low.In the future,China'should give full play to the decisive role of the market in primary distribution to ensure proper return to all types of factors,and enhance redistribution to achieve common prosperity for all its people.

Impact of taxes on the 2030 Agenda for Sustainable Development:Evidence from Organization for Economic Cooperation and Development(OECD)countries

Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.

Different Scenarios of Property Taxation Reforms in Italy： Two Compared Proposals

Starting from the premise that Italian real estate taxation is inefficient and unnecessarily complex, the paper suggests two tax reforms. The first proposal puts forward progressive property taxation on the family basis; the second one suggests inferring a property income within the general calculation of the personal income tax. The common features of the two tax schemes are： the use of property market values instead of cadastral rents, a general reduction of the real estate local tax, a strong cutback of the stamp duties and registration fees applied to real estate transfers. A microsimulation model is employed to evaluate the impacts of the proposed taxation schemes. They both show, providing for a constant tax revenue, stronger redistributive effects.

社会认同对民众税收政策偏好的影响——以个人所得税“起征点”提高为例

使用网络爬虫获取网络问题“全国人大代表XXX建议提高个税起征点至1万元,你怎么看?”的回答文本及点赞数,使用TF-IDF权值法提取文本特征词、使用LDA概率主题模型挖掘文本主题,并使用定序Logit模型和加权定序Logit模型等对相关数据实施分析,发现问题参与者的态度多为“较赞成”和“赞成”。许多无法获益或获益较少者之所以赞同这一措施,一个重要原因是提高个人所得税“起征点”这一线索激活了参与者的社会认同,其中主要是工薪阶层的社会认同,并进而引发了工薪阶层认同者和纳税人认同者的亲群体行为,使得其决策时将群体整体利益置于个体利益之上,从而背离个体收益最大化。因此,在税收政策制定过程中,应重视社会认同的影响,并采取措施对公众的社会认同进行引导。

数字经济影响个人所得税调节居民收入差距效应研究--基于我国各省市2010—2022年面板数据的分析

随着互联网的深入普及,数字经济蓬勃发展,传统的个人所得税征管机制逐渐与当前经济发展模式不匹配。通过计算2010—2022年征收个人所得税前后的MT指数,测算个人所得税对调节居民收入差距的效应,并通过双向固定效应模型,运用我国各省级行政区2010—2022年面板数据验证数字经济的发展与当前传统个人所得税的再分配效应呈现有限负相关的关系,反映了现代信息技术应用于个人所得税征管改革的必要性。基于研究结果,进一步提出了完善我国个人所得税征管的政策建议,运用数字经济技术提高税收征管水平,完善我国税收征管体系,推动政府现代化数字治理。

A Study on the Income Redistribution Effect of China’s 2018 Personal Income Tax Reform

Personal income tax is an important redistribution tool,its redistribution effect has been concerned by all walks of life.Using CHIP2018,this paper calculates and analyzes the income redistribution effect of the personal income tax reform plan in 2018,and fi nds that:The comprehensive taxation can raise the average tax rate,progressivity and redistribution effect of personal income tax;The rise of the standard of basic deduction,six special additional deductions,and the change of tax rate structure raise the progressiveness of personal income tax,but reduce the average tax rate and thus weaken the income redistribution effect of personal income tax;The comprehensive income tax will enhance the impact of basic deduction of expenses,six special additional deductions and the change of tax rate structure on the redistribution effect of individual income tax income;Under the joint action of the reform measures,the progressivity of individual income tax has risen as a whole,but the average tax rate of individual income tax and redistribution index have shown a sharp decline,both of which decreased by more than 50%.Using the household survey data of the year of reform,this paper comprehensively investigates the income redistribution effect of the personal income tax reform,which enriches the research on the redistribution effect of the new round of personal income tax reform.

中国收入再分配政策的演进趋势与效应评估

本文回顾了改革开放以来中国收入再分配政策的演进趋势,基于1988—2018年六轮CHIP调查数据,运用收入再分配效应分解方法,从政策规模和累进性等角度研究了以个人所得税、社会保障支出为代表的收入再分配政策的总效应和分解效应。研究发现,中国收入再分配政策具有显著缩小居民收入差距的作用,且这种改善收入分配的作用在三十多年间持续增强。特别是随着农村社会保障网络覆盖范围和政府转移支付规模的逐步扩大,政策累进性日益提升,收入再分配政策发挥着越来越重要的收入再分配作用。本文为深入理解中国收入再分配制度的发展历程、提高收入再分配政策的针对性和有效性提供了重要参考。

公平视角下我国个人所得税费用扣除制度的审视与优化

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。

个人所得税专项附加扣除的收入再分配效应--基于2019年个人所得税改革的微观模拟

个人所得税是政府调节收入分配、治理市场失灵的重要工具,对此本文用CFPS微观数据,从城乡居民收入结构异质性角度,模拟测算了个人所得税专项附加扣除的收入分配效应。结果表明:第一,专项附加扣除使得个人所得税平均税率降低;第二,引入专项附加扣除后,纵向公平降低整体上弱化了个人所得税的收入再分配效应;第三,通过多期CFPS数据模拟测算得知,随着经济发展和收入提高,个人所得税的收入再分配效应不断增强,专项附加扣除对该效应的弱化作用逐年递减。基于以上结论,本文提出实行负所得税政策,拓宽农民收入渠道并提高农村财产性收入,同时把更多收入类型纳入综合征税范围,以充分发挥个人所得税等直接税的收入再分配作用。

网络主播个人所得税税收征管问题刍议

网络主播作为新兴职业,其收入来源的多样性和不稳定性使个人所得税的税收征管面临诸多挑战。目前存在的问题主要包括主播对税收知识的了解不足、税收政策的不完善、税收征管手段的局限性以及信息不对称等。为解决这些问题,提出了一系列改进措施,如对直播行业进行分层管理、完善立法和政策指导、创新税收征管手段、推进以数治税、加强信息共享以及增强税收征管意识等。这些措施旨在提高网络主播个人所得税的征收效率和公平性,促进直播行业的健康发展。

高校个人所得税风险管理现状及改善措施研究

2019年1月1日正式施行个人所得税改革,至今已5年有余,再加上智慧税务的数智化改革和“金税四期”的大力实行,对个人偷逃税行为进行了严厉打击,其管理成效显著。由此,在新税收环境下,如何在防控个人所得税风险的情况下进行税收筹划,成为当下税务工作的研究重点。文章以高校为立足点,全面分析个人所得税申报缴纳全过程中的风险行为,并提出有针对性的防控改善措施,希望对提高高校个人所得税管理质量有所裨益。

新个税法背景下,外籍高管薪酬个税申报问题探究

随着我国经济蓬勃发展,外资企业数量逐渐增加。外资企业的外籍高管在我国境内工作取得的薪酬(工资+全年一次性奖金)需按照我国税法规定缴纳个人所得税。2019年,随着我国修订后的《个人所得税法》和《个人所得税实施条例》颁布实施,给外资企业的外籍高管的个税申报带来一些新变化。文章以此为切入点,结合企业税务管理实务和外籍高管薪酬特点,对新个税法背景下外籍高管个人所得税申报进行探究,以推动经济发展。

Pers onal In come Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax(PIT)reform in China in 2018,this paper examines some of the major issues of concern regarding the reform and income distribution.Using the China Personal Income Tax Micro-simulation model,the paper compares the differences between the 2011 and 2018 PIT systems,and finds that residents relying on different income sources may face a large degree of real tax rate change.Once the tax system is altered to PIT 2018,the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent,the income redistributive effect will drop from 1.95 to 1.22 percent and the PITs role in fiscal revenue will also be negatively affected.Nevertheless,if individual income continues to grow,the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022,but its income redistribution function is difficult to recover in the short term.The paper finds that the effect of PIT on income distribution depends on the tax structure.Gradual transition to an"entirely comprehensive"tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.