论文部分内容阅读
从整体上降低劳动要素的税负是提高中等收入者比重,建立合理的收入分配结构最直接、最有效的途径。在现行基于工资课征的直接税体系中,个人所得税和社会保险缴费共同构成中等收入者的经济负担,其综合负担过重已成为制约个人实际可支配收入增加和扩大消费的关键因素。因此,基于工资课征视角探讨中等收入者的税负问题,除了针对个人所得税外,还应重点考量社会保险缴费,使“减个人所得税”和“减社会保险缴费”同步推进,从而更好地契合减税目标和收入分配改革的大方向。
To reduce the tax burden on labor as a whole is the most direct and effective way to increase the proportion of middle-income earners and establish a reasonable income distribution structure. In the current direct tax system based on salary levy, the personal income tax and social insurance contributions jointly constitute the economic burden of middle-income earners. The over-allotment has become the key factor that restricts the increase of real disposable income and the expansion of consumption. Therefore, to explore the tax burden of middle-income earners from the perspective of salary levy, in addition to the personal income tax, we should pay more attention to the payment of social insurance premiums so that the “personal income tax” and “social insurance premium payment” So as to better fit the general direction of tax reduction goals and income distribution reform.