CAJ | 학술논문

个人所得税是我国调节居民收入分配的主要税种,然而目前该税种存在逆向调节趋势明显、分类征收模式导致总体累进性下降、费用扣除标准内外有别、占财政收入的比重过低、缺乏完备的信息技术支撑体系等问题,不利于实现公平分配,亟需完善.总结美国个人所得税制可资借鉴的经验,在于强调纳税人利益至上原则、满足参与约束和激励相容约束条件、加大对收入分配的调节力度,以及人性化的税收设计理念.根据“十二五”规划纲要所提出的改革目标,进一步改革我国个人所得税制需要从采用混合所得税制、科学设置课税单位和费用扣除标准、合理设置累进税率、将资本利得纳入征税范围、推动个人隐性收入显性化等方面入手,并做好相关配套改革.
개인소득세시아국조절거민수입분배적주요세충,연이목전해세충존재역향조절추세명현、분류정수모식도치총체루진성하강、비용구제표준내외유별、점재정수입적비중과저、결핍완비적신식기술지탱체계등문제,불리우실현공평분배,극수완선.총결미국개인소득세제가자차감적경험,재우강조납세인이익지상원칙、만족삼여약속화격려상용약속조건、가대대수입분배적조절력도,이급인성화적세수설계이념.근거“십이오”규화강요소제출적개혁목표,진일보개혁아국개인소득세제수요종채용혼합소득세제、과학설치과세단위화비용구제표준、합리설치루진세솔、장자본리득납입정세범위、추동개인은성수입현성화등방면입수,병주호상관배투개혁.
Individual income tax is the main category of taxes which adjust residents income distribution in China, ,but now the tax exists the marked tendency of reverse adjust, an overall progressive decline in the classification collection model, using differentiated expense deduction standard, the proportion is too low in fiscal revenue, lack of a comprehensive IT sup-port system etc.; it does not favor for realizing the fair distribution, thus it is urgent to perfect. We summarize the experience for reference in individual income tax system of America. It stresses that the principle of the taxpayers' interests firsts, meet-ing the conditions of participation constraint and limited of incentive, strengthening the regulation of income distribution, as well as the humanization of tax design. According to the reform goal in the Twelfth Five-year Plan, in order to reform indi-vidual income tax system, we should take measures from these aspects, namely implementing mixed income tax system, setting up a scientific reasonable tax unit, an expense deduction standard, and a reasonable progressive tax rate, putting capital gains into the taxation scope, promoting individual income dominance, and so on, and improving the relevant countermeasures.