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个人所得税的改革方向取决于其功能定位,目前对个人所得税的功能定位主要表现为发挥其对收入分配的调节作用,然而,发挥这一作用的前提条件应该是个人所得税收入筹集功能的充分实现;同时,在这个基础上进行税制要素的调整和对应的配套改革。依此来看,我国1994年以来对个人所得税三次大的调整,特别是2011年对费用扣除标准和税率结构的调整在累进程度、收入实现上都存在明显不足,而且也对长期个人所得税改革造成一定损害。长期个人所得税改革必须在整个税制结构整体调整的基础上,在综合计征模式下对税制要素进行整体考量,若要更好地发挥其收入分配调节功能还需要配之以财政转移支出制度的安排。
The direction of the reform of personal income tax depends on its functional orientation. At present, the functional orientation of personal income tax is mainly to exert its regulatory role on income distribution. However, the precondition for this role should be the full realization of the income tax collection function of personal income tax. At the same time, on this basis, carry out the adjustment of the tax system elements and the corresponding supporting reforms. From this point of view, China has made three major adjustments to its personal income tax since 1994, and in particular, the adjustment of its cost deduction standard and tax rate structure in 2011 shows obvious deficiencies in terms of the degree of progress and the realization of income. It also imposes on the long-term personal income tax reform Must be damaged. Long-term personal income tax reform must be based on the overall adjustment of the tax structure as a whole, in the overall tax model for the overall consideration of tax elements, if we want to give full play to their income distribution adjustment function also need to be accompanied by financial transfer expenditure arrangements .