综合与分类相结合的个税改革:半二元模式的选择与征管  

Composite IIT Reform: Option of Semi-dual Pattern

作　　者：李林木[1] 

机构地区：[1]南京财经大学财政与税务学院

出　　处：《财贸经济》2012年第7期13-20,78,共9页Finance & Trade Economics

基　　金：作者主持的国家自然科学基金资助项目(批准号70973050)的阶段性成果;江苏高校优势学科建设工程资助项目;江苏高校"青蓝工程"资助

摘　　要：从国际上看,个人所得税制模式的演化主流不再是综合所得税制,而是综合与分类相结合的混合税制。这种混合税制主要包括半综合、半二元和二元税制三种类型,三者在公平与效率上各有长短。如果我国将要建立的综合分类税制既要注重收入分配的公平,又要注重经济发展和税收管理的效率,那么大分类、小综合的半二元税制模式应当是较理想的选择。在税制设计上,可把目前的11类所得整合为三大类:劳动所得、资本所得和生产经营所得,分别适用不同税率和进行税前扣除。在征收管理上,这种税制模式便于继续实施以个人为纳税单位及代扣代缴、分期预缴和年度申报相结合的纳税方式,其中工薪所得宜实行累积扣缴法,使大部分纳税人在纳税年度结束后无需申报。这种相对简便的税制模式不仅适应了公平与效率兼顾的个税改革趋势,而且便于与现行分类税制衔接。From the international perspective, the evolution mainstream of individual income tax systems is obviously not the comprehensive system, but a composite of comprehensive and schedular elements. The latter includes semi-comprehensive, semi-dual and dual income tax system, each of which has its own strengths and weaknesses in equity and efficiency. If China^s composite IIT reform needs to aim at not only the equity o：f income distribution but also the efficiency in economic development and tax administration, then it should be an ideal choice to adopt the semi-dual income tax with big schedular modules and small comprehensive elements. In the design of tax system, the current 11 categories of individual income may be integrated into three： labor income, capital income and business income, each of which applies different tax rates and deductions. In the tax administration, it is necessary to keep using the individual as the tax unit, carrying out withholding at source, installment payment and annual tax returns. As the largest source of general personal income, salary and wages should be taxed in terms of cumulative withholding method, so that most of the taxpayers don^t need file their tax returns after tax year. This simple target system not only adapts to the trend balancing equity and efficiency in IIT reform, but also facilitates the smooth transition from the current schedular system.

关 键 词：个人所得税 半综合所得税 半二元所得税二元所得税 

分 类 号：F812.42[经济管理—财政学]