CAJ | 학술논문

个人所得税的主体法律制度经过了一个多元化的发展过程，上世纪80年代三大个税确定了三种法律主体。三种主体在一定程度上导致了纳税人主体制度的多头及无序管理，也因此而留下了主体制度改革的空间。在初始路径选择的影响下，1993年三税合一改革时，个人所得税法采用了国际通行的居民与非居民纳税人主体制度。33年的纳税人主体制度促进了个税的发展，但也存在诸多的问题。纳税人主体制度必须进行相应的改革，方能为个税的整体改革提供有利的条件。
개인소득세적주체법률제도경과료일개다원화적발전과정，상세기80년대삼대개세학정료삼충법률주체。삼충주체재일정정도상도치료납세인주체제도적다두급무서관리，야인차이류하료주체제도개혁적공간。재초시로경선택적영향하，1993년삼세합일개혁시，개인소득세법채용료국제통행적거민여비거민납세인주체제도。33년적납세인주체제도촉진료개세적발전，단야존재제다적문제。납세인주체제도필수진행상응적개혁，방능위개세적정체개혁제공유리적조건。
The taxpayer legal system of the individual income tax has passed through a process of diversified development. In the 1980s, three major individual taxes identified three kinds of legal subjects. These three kinds of tax subjects led to long and disorder management of taxpayer subject system to a certain extent, and also left space for the subject system reform. Under the effect of initial path selection, the individual income tax law adopted the international subject system of resident and non- resident taxpayers when the reform of the integrated three taxes in 1993. The 33 years of taxpayer subject system has promoted the development of the individual income tax system, but it also has many problems. The taxpayer system should be reformed to provide favorable conditions for the integral reform of the individual income tax,