摘要
我国个人所得税实行自行申报办法后,走入了"分类计税"加"综合申报"的"双轨制"运行格局。从2007年围绕个人所得税自行申报而经历的风风雨雨来看,它的实施可谓步履维艰。将个人所得税制度改革置于贯彻落实党的"十七大"精神的背景之下,惟一可行且根本性的出路,在于缩短"双轨制"的过渡期,加快向综合与分类相结合的个人所得税制转轨的步伐:除一部分以个人存款利息所得为代表的特殊收入项目继续实行分类所得税制之外,应将其余的收入全部纳入综合所得税制的覆盖范围。以此为基础并与之相对应,前者继续实行代扣代缴制,后者则实行自行申报制。
China's personal income tax system has been entering into a dual-track system in respect of a classified income tax system plus a comprehensive tax return system since it adopted the self-return method for personal income tax. Its implementation is very difficult as viewed from the trials and hardships around the self-return with respect to personal income tax in 2007. This paper concludes that, against the background of implementing and fulfilling the spirit of the 17th party congress of the Communist Party of China, the only feasible and fundamental way to reform the personal income tax system is to shorten the transitional period of the dual-track system, accelerating the space shifting to the personal income tax system which integrates the composite income tax system with the classified personal income tax system. This means that all personal income shall be included in the scope covered by the comprehensive personal income tax system except that some special income items, such as personal deposit interest, shall be applied to the classified personal income tax system as usual. Accordingly and correspondingly, the former shall be applied to the self-return system as usual, and the latter shall be applied to the withholding and remit tax system.
出处
《税务研究》
CSSCI
北大核心
2008年第1期30-33,共4页
关键词
个人所得税
分类计税
综合申报
Personal income tax Classified personal income tax Comprehensive tax return