经济与管理
經濟與管理
경제여관리
Economy and Management
2011年
4期
55~60
,共null页
个人所得税 消费者税 个人收入调节税 平均税率 累进性
箇人所得稅 消費者稅 箇人收入調節稅 平均稅率 纍進性
개인소득세 소비자세 개인수입조절세 평균세솔 루진성
personal tax; consumer tax; personal income regulation tax; average tax rate; progressivity
以工资薪金税收为主体的个人所得税是一种消费者税。由于起征额的存在,个人所得税并不是一种完全的所得税,而是一种个人收入调节税。基于消费者税的理论基础,提出了关于中国代表性居民纳税人的理论平均税负的一个简单模型,以及一个关于中国个人所得税对全部税收的贡献率的理论计算公式。中国个人所得税改革应着眼于如何改善工薪所得税的累进性,增强税收的收入再分配职能,相对提高低收入劳动者的实际报酬。为此,应将个人所得税易名为个人收入调节税,减少税率档次,提高免征额。
以工資薪金稅收為主體的箇人所得稅是一種消費者稅。由于起徵額的存在,箇人所得稅併不是一種完全的所得稅,而是一種箇人收入調節稅。基于消費者稅的理論基礎,提齣瞭關于中國代錶性居民納稅人的理論平均稅負的一箇簡單模型,以及一箇關于中國箇人所得稅對全部稅收的貢獻率的理論計算公式。中國箇人所得稅改革應著眼于如何改善工薪所得稅的纍進性,增彊稅收的收入再分配職能,相對提高低收入勞動者的實際報酬。為此,應將箇人所得稅易名為箇人收入調節稅,減少稅率檔次,提高免徵額。
이공자신금세수위주체적개인소득세시일충소비자세。유우기정액적존재,개인소득세병불시일충완전적소득세,이시일충개인수입조절세。기우소비자세적이론기출,제출료관우중국대표성거민납세인적이론평균세부적일개간단모형,이급일개관우중국개인소득세대전부세수적공헌솔적이론계산공식。중국개인소득세개혁응착안우여하개선공신소득세적루진성,증강세수적수입재분배직능,상대제고저수입노동자적실제보수。위차,응장개인소득세역명위개인수입조절세,감소세솔당차,제고면정액。
The personal income tax,taking salaries tax as the main body,is a consumer tax.Due to the existence of levy limit,personal income tax is not a complete income tax,but a personal income regulation tax.Based on the theoretical basis of consumer tax,the author puts forward a simple model of the theoretical average taxpayer representative residents,and the theoretical calculation formula of our personal income tax contribution of all the revenue.Our personal income tax reform should focus on how to improve the progressivity of the working income tax,enhance redistribution function of income tax,and relatively improve the actual payment of low-income labours.Therefore,we should change the personal income tax for personal income regulation tax,reduce tax rate grade and improve the limit of exemption from conscription.
