摘要
个人所得税作为现行税制中唯一能通过累进税制实现纵向公平的税种,在调节收入分配、缩小贫富差距的政策选择中被寄予厚望,成为当下中国社会普遍关注的焦点。我国的个人所得税制度自1980年随着第一部《个人所得税法》的颁布而正式确立以来,经历了不断调整完善的改革过程。现行的个人所得税制度符合当前我国经济社会发展的实际,对调节收入分配、改善民众福利、促进经济发展有积极的作用。但与社会转型相适应,个人所得税依然面临着改革的压力。兼顾公平和效率、兼顾经济规律与社会文化、兼顾流量与存量的职能调节、兼顾短期与长期调节是改革的原则,为此,需要加强对高收入群体的管理,增加个人所得税管理的透明度,建立居民个人信息共享系统和个人所得税信息化管理平台,建立综合与分类相结合的制度体系直至建立完全意义上的综合个人所得税征收模式,配套完善自然人税收制度和管理,完善税制设计。
As the only tax we have now that achieves vertical equity tax by progressive tax system, personal in- come tax, a social focus in China today, is widely anticipated in the regulation of income distribution and narro- wing the wealth gap. With the issue of the first Personal Income Tax Law in 1980, our personal income tax sys- tem was officially established and has ever since gone through a constant reform process of adjustment and perfec- tion. The present personal income tax system accords with the Social and economic development of our country and plays an active role in adjusting revenue distribution, improving public welfare and promoting economic de- velopment. But in accordance with the social transformation, the system is also confronted with much reform pressure. We should give due consideration to both fairness and efficiency, economic law and social culture, the functions of the flow and stock adjustment, the short - term and long - term regulation. These are the reform principles of personal income tax. Accordingly, we need to strengthen the management of high income group, in- crease the transparency of the personal income tax management, establish resident individual information sharing system and personal income tax information management platform, perfect the natural personal tax system and management as well as the tax system design.
出处
《南京政治学院学报》
CSSCI
北大核心
2012年第2期36-40,共5页
Journal of PLA Nanjing Institute of Politics
基金
教育部哲学社会科学研究基金项目"个人所得税改革问题"(JA790027)
关键词
个人所得税制度
改革
目标
公平
personal income tax system
reform
target
equity
