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调节收入、增进公平是个人所得税的天职。我国之前实行的个人所得税法制定于1980年,随着经济的快速发展,当前的收入状况与1980年相比已发生了翻天覆地的变化。之前实行的个人所得税公平功能甚微,已经不能很好地起到调节收入的作用,本应“杀富济贫”的个人所得税,实际上却在发挥着“杀贫济富”的作用。2005年10月27日,第十届全国人大常委会第十八次会议表决通过了关于修改个人所得税法的决定,将工资、薪金所得的费用扣除额由800元正式提高至1600元。但是,提高费用扣除额只是个人所得税改革的一个方面,税制模式的选择、税率和级距的设计以及征收管理都将极大地影响个人所得税公平功能的发挥。本文将对我国个人所得税公平功能发挥的现状进行分析,并针对现状提出个人所得税改革的政策建议。
Regulating income and promoting fairness are the vocation of personal income tax. The personal income tax law that was implemented before our country was enacted in 1980. With the rapid economic development, the current income situation has undergone tremendous changes compared with 1980. The fairness of personal income tax before the introduction of the law has been negligible and has not been able to properly regulate the income. The personal income tax, which should have “killed the rich and the poor,” is actually playing the role of “helping the poor and the rich.” On October 27, 2005, the 18th meeting of the Tenth National People’s Congress voted to pass the decision on the amendment of the personal income tax law, formally raising the deduction of the wage and salary income expenses from 800 yuan to 1,600 yuan. However, raising the cost deduction is only one aspect of the personal income tax reform. The choice of the tax model, the design of the tax rate and the level distance, and the collection and management of the income tax will all greatly affect the fairness of the individual income tax. This article will analyze the status quo of the fair function of personal income tax in our country, and put forward the policy suggestion of personal income tax reform according to the status quo.