摘要
近年来,韩国在运用个人所得税制度优化收入分配方面取得了比较显著的成效,其个人所得税制度主要特点有税基设计的协调性、税率设计的公平性和税收优惠设计的平衡性等。此外,韩国还实施了较合理的劳动收入税收抵免制度。参考借鉴韩国经验,结合我国实际,本文提出进一步优化我国个人所得税制度的建议,具体包括:站在国家治理高度发挥个人所得税调节收入分配的功能;完善个人所得税优惠政策制定及调整机制;适时制定符合我国国情的劳动所得税收抵免政策;加强信息技术在个人所得税征管和服务中的应用。
In recent years,South Korea has achieved remarkable results in using the individual income tax system to optimize income distribution,and its main features include the coordination of tax base design,fairness in tax rate design,and balance in tax incentive design.In addition,South Korea has also introduced a more reasonable tax credit system for labor income.Referring to the experience of South Korea and combining with China’s actual conditions,the paper puts forward suggestions on improving China’s individual income tax system,including playing the function of individual income tax to regulate income distribution from the height of national governance;improving the formulation and adjustment mechanism of incentive policy of individual income tax;timely formulating the tax credit policy of labor income in line with China’s national conditions;and strengthening the application of information technology in the administration and service of individual income tax.
作者
王郁琛
周艳
张晓棠
WANG Yuchen;ZHOU Yan;ZHANG Xiaotang
出处
《国际税收》
北大核心
2023年第2期71-79,共9页
International Taxation In China
基金
安徽省高校优秀青年人才支持计划重点项目(项目编号:gxyqZD2019028)的阶段性研究成果之一。
关键词
个人所得税
收入分配
劳动所得税收抵免
Individual income tax
Income distribution
Earned income tax credit
