改革个人所得税征收模式面临的三大难题  

Challenges of Reform of the Personal Income Tax

作　　者：白景明[1] 

机构地区：[1]财政部财政科学研究所

出　　处：《税务研究》2011年第12期19-23,共5页

摘　　要：在建立分类与综合相结合的个人所得税制上已形成共识,要实现这一目标需破解三大难题。首先,要在合理划分个人收入类别的基础上把部分类别收入归为综合课税。建议把现行工薪所得、劳务报酬、稿酬所得和企业事业单位承包经营所得归为一类综合课税。现行个体工商户经营所得仍采行分类课税。其次,重新确定费用扣除额。纳入综合课税的劳动报酬的费用扣除额本质上是劳动力补偿支出。确定该项费用扣除额时理应考虑个人住房贷款支出压力。再次,合理确定征收期限。综合课税可考虑按年收入计税,操作上要建立单位之间个人收入信息沟通制度。总体结论是改革要循序渐进,综合课税侧重收入调节,分类课税注重宏观经济运行调控。In the presence of the establishment of a cross classified and integrated personal income tax system, three problems need to be solved. First, some categories of income should be classed with the integrated tax on the basis of a reasonable classification of personal income categories. The current wage income, labor remuneration, royalties and income from contracted management of enterprises and institutions should be classified as a category of the integrated tax. The classified tax should still be applied to the income from production or business operation conducted by self-employed industrial and commercial households. Secondly, the cost deduction should be re- determined. The tax deduction for the cost of labor income is essentially a labor compensation expenses and should be determined on the basis of the individual spending pressures of mortgage. Thirdly, the collection period should be determined reasonably. The integrated income tax should be collected yearly. The paper suggests that the reform of the personal income tax should be pushed ahead gradually. The integrated income tax should be designed for income adjustment and the classified income tax for macroeconomic regulation and control.

关 键 词：个人所得税 分类课税 

分 类 号：F812.42[经济管理—财政学]