《个人所得税法》修订之覃思  

Meditation on Personal Income Tax Law Revision

作　　者：陶清德[1] 

机构地区：[1]中共甘肃省委党校,甘肃兰州730070

出　　处：《兰州工业高等专科学校学报》2011年第6期60-65,共6页Journal of Lanzhou Higher Polytechnical College

基　　金：国家哲学社会科学基金(10XFX018)

摘　　要：《个人所得税法》修订史也是我国30年改革的民生史,它准确地记录了我国社会生活30年来突飞猛进的变化,体现了国家重视民生的主旋律。但是,一部法律法规尤其是涉及民生的法律法规的出台,要尽可能顾及所有利益群体而选择适当的民主表达方式和公民个人理性的表达程序,要考虑其时代性,但更多地要考虑其稳定性。经修订后的个人所得税制还存在"再修订"的空间,即没有彻底遵循支付能力原则;未明确区分营利性收入和非营利性收入;税改简化了税收程序、降低了征税成本,但也派生了税负不公平的"外部性";没有充分照顾低收入群体的利益;代扣代缴制度仍然有效;关注起征点的改进而忽视税率级距和边际税率的调整,注重工资、薪金税目而忽视个人所得税制整体的改善,税制设置上没有完成个人所得税制由组织财政收入向调节社会收入分配的转型,使《个人所得税法》不能很好地起到调节收入分配的功能,而这一切改革需要对《个人所得税》作进一步的修订而趋近理想的目标。不求一步到位,个人所得税制改革需要时机,更需要智慧。Personal income tax law revision history is also China＇s 30 years reform history. It accurately records the great progress of our country in the past 30 years and reflects the national attention to the people＇s livelihood. However, a law regulation involved in the livelihood should take all the groups into account as far as possible and choose appropriate democratic way of citizen expression. We must Consider its era, but more to consider its sta- bility. The revised Personal Income Tax system still have space to revise： not completely following the principle of capacity to pay; No clearing distinction between profit and nonprofit income; reformation having simplified the tax program and reduced the tax cost, but also droved into the unfair tax burden ＂ externality＂; not fully taking care of the interests of low-income groups; withholding system being still valid; attending to threshold improve- ment but ignoring of the tax level distance and marginal tax rate adjustment, focusing on wages, salaries tax but neglecting improvement of the overall personal income tax system, system setup on the personal income tax revenue having not yet performed transformation from organization of state financial income to regulation of social income distribution, and the＂ personal income tax law＂ yet not adjusting very well to play the function of income distribution. And all this reform needs us to pay double efforts, but also the need for＂ personal income tax＂ to do several times revised and reaching desired goals; not to step in place, but we must be clear, the individual income tax reform needs the opportunity, needs more wisdom.

关 键 词：个人年所得税 税法 税收 税制结构 

分 类 号：D922[政治法律—法学]