经济与管理评论
經濟與管理評論
경제여관리평론
Review of Economy and Management
2015年
6期
89-98
,共10页
个人所得税%税收公平%税制改革
箇人所得稅%稅收公平%稅製改革
개인소득세%세수공평%세제개혁
Personal income tax%Tax fairness%Tax reform
在阐明所得税公平概念的基础上，本文从横向公平和纵向公平两个纬度，对改革开放以来我国个人所得税制度的公平性进行分析。结果表明，从历史演变来看个人所得税制度的公平性有所提升，但现有制度仍存在不同收入阶层之间和不同性质所得之间的税收不公平问题。顺应宽税基、低税率和严征管的世界税制改革趋势，本文建议我国个人所得税制度应对劳动所得和资本所得一视同仁，以体现横向公平；将分类征收制度逐步改为综合课税制度，以兼顾横向公平和纵向公平；加强对高收入群体的税收征管，以强化纵向公平。
在闡明所得稅公平概唸的基礎上，本文從橫嚮公平和縱嚮公平兩箇緯度，對改革開放以來我國箇人所得稅製度的公平性進行分析。結果錶明，從歷史縯變來看箇人所得稅製度的公平性有所提升，但現有製度仍存在不同收入階層之間和不同性質所得之間的稅收不公平問題。順應寬稅基、低稅率和嚴徵管的世界稅製改革趨勢，本文建議我國箇人所得稅製度應對勞動所得和資本所得一視同仁，以體現橫嚮公平；將分類徵收製度逐步改為綜閤課稅製度，以兼顧橫嚮公平和縱嚮公平；加彊對高收入群體的稅收徵管，以彊化縱嚮公平。
재천명소득세공평개념적기출상，본문종횡향공평화종향공평량개위도，대개혁개방이래아국개인소득세제도적공평성진행분석。결과표명，종역사연변래간개인소득세제도적공평성유소제승，단현유제도잉존재불동수입계층지간화불동성질소득지간적세수불공평문제。순응관세기、저세솔화엄정관적세계세제개혁추세，본문건의아국개인소득세제도응대노동소득화자본소득일시동인，이체현횡향공평；장분류정수제도축보개위종합과세제도，이겸고횡향공평화종향공평；가강대고수입군체적세수정관，이강화종향공평。
On the basis of clarifying the concept of income tax fairness,this article analyzes the fairness of China’s personal income tax from the perspectives of both horizontal and vertical equity.The results show that the fairness of personal income tax has been improved from the perspective of historical development,however,unfairness of current personal income tax among different kinds of income and various classes still exists.Following the world tax reform trend with broad tax base and low tax rates and strict tax collection,the paper proposes that personal income tax should treat labor and capital income equally without discrimination so as to improve horizontal equi-ty,replace gradually the classification system with a comprehensive income tax system so as to balance horizontal equity and vertical eq-uity,and strengthen the tax collection and administration of high income groups so as to enhance vertical equity.
