武汉纺织大学学报
武漢紡織大學學報
무한방직대학학보
Journal of Wuhan Institute of Science and Technology
2014年
5期
87-90
,共4页
个人所得税%高收入人群%税款流失%税制完善
箇人所得稅%高收入人群%稅款流失%稅製完善
개인소득세%고수입인군%세관류실%세제완선
Personal Income Tax%High-Income Group%Tax Loss%Improvement of Tax System
个人所得税具有税负公平功能，公平功能要求做到所得多者多纳税，所得少者少纳税，无所得者不纳税。我国高收入者个税存在一定程度的流失现象，个税的工薪税性质与多数国家个税的富人税性质有很大的差别，个人所得税税制模式、税制要素和个税征管方面均存在导致高收入者个税易于流失的问题，个税改革应该从这些方面加以完善。
箇人所得稅具有稅負公平功能，公平功能要求做到所得多者多納稅，所得少者少納稅，無所得者不納稅。我國高收入者箇稅存在一定程度的流失現象，箇稅的工薪稅性質與多數國傢箇稅的富人稅性質有很大的差彆，箇人所得稅稅製模式、稅製要素和箇稅徵管方麵均存在導緻高收入者箇稅易于流失的問題，箇稅改革應該從這些方麵加以完善。
개인소득세구유세부공평공능，공평공능요구주도소득다자다납세，소득소자소납세，무소득자불납세。아국고수입자개세존재일정정도적류실현상，개세적공신세성질여다수국가개세적부인세성질유흔대적차별，개인소득세세제모식、세제요소화개세정관방면균존재도치고수입자개세역우류실적문제，개세개혁응해종저사방면가이완선。
Personal income tax has the function of tax-burden fairness, the function of fairness requires that the more income, the more tax, the less income, the less tax, and no tax without income. The tax loss of high-income group is serious in our country, The payroll tax nature of personal income tax is different from the rich tax nature of personal income tax in most countries, the issue of High earners tax loss exists in many aspects, such as models of tax system in personal income tax, elements of tax system and tax collection and administration, the reform of personal income tax should be improved from these aspects.
