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在不同的税制结构类型下会形成个人所得税的不同特征。税制结构与个人所得税制度形成了相互制约的关系,一定类型的税制结构以一定的个人所得税制度为基础,而个人所得税制度决定了个人所得税在税收体系中的地位。中国的个人所得税制度改革作为整体税制改革中的一部分,其改革过程体现一些“矛盾式”的命题:“简税制”与混合征收复杂化趋势的矛盾;所占比重低与被赋予较强调节收入分配作用的矛盾;社会公众对个人所得税既关注又相对比较陌生的矛盾,等等。这些表面上看上去矛盾的方面制约着个人所得税制度的改革。因此,应着眼于调节收入分配、调整税负结构、增强税制透明度。中国的个税改革应明确是在以流转税为主体的背景下进行的制度设计;个人所得税制度的改革应与税制结构优化同步;个人所得税具体要素设计要有利于个人所得税的成长。
Under different types of tax structure will form different characteristics of personal income tax. The tax structure and the personal income tax system have a mutual restraint relationship. A certain type of tax structure is based on a certain system of personal income tax, while the individual income tax system determines the status of personal income tax in the tax system. As part of the overall tax reform, the reform of China’s personal income tax system embodies some propositions of “contradictory”: the contradiction between the “simplified tax system” and the complexity of mixed levying; the low share and the Strong regulation of the role of income distribution contradiction; the public pay both attention and individual income tax is relatively strange contradiction, and so on. These seemingly contradictory aspects constrain the reform of the personal income tax system. Therefore, we should focus on adjusting the income distribution, adjusting the tax structure and enhancing the transparency of the tax system. The tax reform in China should be clearly defined in the context of the circulation tax as the main body. The reform of the individual income tax system should be synchronized with the optimization of the tax structure. The design of the specific factors of personal income tax should be conducive to the growth of personal income tax.