衡阳师范学院学报
衡暘師範學院學報
형양사범학원학보
journal of Hengyang Normal University
2013年
2期
47~57
,共null页
个人所得税 税率 路径 改革
箇人所得稅 稅率 路徑 改革
개인소득세 세솔 로경 개혁
individual income tax; tax rate; path; reform
中国上世纪80年代的三大个税采用的是分类税制模式,该模式直接决定了中国的基本税率模式,即同时采用累进税率和比例税率。路径的初始选择确定双重的税率模式一直延续到今天。税率模式直接体现了个税的公平,并能影响到个税效率的实现,其中超额累进税税率模式被公认为是最能体现量能负担原则。减少税率级次,整体降低税率水平,是当今世界税率改革的趋势,中国的个人所得税可按照这个趋势进行相应的改革。
中國上世紀80年代的三大箇稅採用的是分類稅製模式,該模式直接決定瞭中國的基本稅率模式,即同時採用纍進稅率和比例稅率。路徑的初始選擇確定雙重的稅率模式一直延續到今天。稅率模式直接體現瞭箇稅的公平,併能影響到箇稅效率的實現,其中超額纍進稅稅率模式被公認為是最能體現量能負擔原則。減少稅率級次,整體降低稅率水平,是噹今世界稅率改革的趨勢,中國的箇人所得稅可按照這箇趨勢進行相應的改革。
중국상세기80년대적삼대개세채용적시분류세제모식,해모식직접결정료중국적기본세솔모식,즉동시채용루진세솔화비례세솔。로경적초시선택학정쌍중적세솔모식일직연속도금천。세솔모식직접체현료개세적공평,병능영향도개세효솔적실현,기중초액루진세세솔모식피공인위시최능체현량능부담원칙。감소세솔급차,정체강저세솔수평,시당금세계세솔개혁적추세,중국적개인소득세가안조저개추세진행상응적개혁。
On the whole, the three major personal taxes of 1980s adopted the classification mode of tax system. This model directly determined the basic tax rate model of China, which adopt the model of progressive tax rate and the model of proportional tax rate simultaneously. The initial path selection determined the dual tax mode until today. The tax rate model directly reflects the fairness of personal income tax, and can affects the realization of the efficiency of tax rate. Among them, the progressive tax rate in excess of specific amounts is recognized as the model that best embody the ability-to-pay principal of taxation and the fairness of personal income tax. Reducing the rate grades and the level of tax rate is the trend of the rate reform in the world to day. China's personal income tax reform should also be in accordance with this reform trends.