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我国个人所得税自开征以来,在国家建设中起着日益重要的作用。首先,为政府提供了稳定的财政收入。据《中国税务年鉴》显示:我国个人所得税额1993年为45.82亿元,1998年为338亿元,其在整个税收总额中所占的比重也逐年上升。1997年占税收总额的3.16％。其次,调节居民收入再分配,促进分配公平化。最后,适应社会主义市场经济的需要,与国际接轨。 当然,我国个人所得税在运行的过程中也暴露出不少问题。同时,更重要的是目前学术界对我国个人所得税的认识和看法也意见不一,其中最为显著的两个问题是我国个人所得税的税制问题和地位问题。 一、关于我国个人所得税税制模式问题 不少学者认为,我国的个人所得税制应该借鉴西方发达国家的先进经验采用综合所得税制,以适应税制发展的总体趋势,与国际接轨;而有的学者则认为,我国的生产力落后,经济水平低下,我国的个人所得
Since the introduction of the personal income tax in our country, China’s personal income tax has played an increasingly important role in the nation’s construction. First, it provides the government with a steady revenue stream. According to China’s Tax Yearbook, China’s personal income tax amounted to 4.582 billion yuan in 1993 and 33.8 billion yuan in 1998, and its share of total tax revenue has also risen year by year. 1997 accounted for 3.16% of the total tax revenue. Second, adjust the redistribution of residents’ income and promote fair distribution. Finally, to meet the needs of a socialist market economy and to be in line with the international community. Of course, our personal income tax also exposed many problems during the operation. At the same time, more importantly, there are still different views on the current understanding and opinions about personal income tax in China. The two most prominent issues are the tax system and status of the personal income tax in China. First, on China’s personal income tax model Many scholars believe that China’s personal income tax system should learn from the advanced experience of Western countries to adopt a comprehensive income tax system to adapt to the overall trend of tax system development, with international standards; while some scholars think , The backward productivity of our country, the low level of economy and the personal income of our country