潜在人力资本视角下个人所得税的设计研究  

Design of Personal Income Tax from the Perspective of Potential Human Capital

作　　者：练飞均 虞蛟龙 

机构地区：[1]深圳大学经济学院,广东深圳518000

出　　处：《税务与经济》2016年第2期73-81,共9页Taxation and Economy

摘　　要：在现代知识经济发展过程中,人力资本投资和积累起着日益重要的作用。而现行的个人所得税制和要素设计对人力资本的发展没有给予应有的重视,个人所得税本身存在的设计约束,如税制、税率、费用扣除和激励政策等方面在一定程度上抑制了潜在人力资本的投资、积累和发展,且纳税人不普遍、收入信息不充分、征管效率低下等实际问题不容忽视。顺应目前我国逐步建立健全综合与分类相结合的个人所得税制度的改革趋势,从促进潜在人力资本投资的角度出发,从调整税制、优化税率、科学设定费用扣除、增加激励政策等方面稳步推进个人所得税制改革,有利于促进潜在人力资本投资转化为真实人力资本,为把我国从人口大国转变为人力资本强国提供有利的条件。Human capital investment and accumulation play an increasingly important role in the process of the development of modem knowledge economy. But, the current personal income tax system and the elements of design do not attach great importance to the development of human capital. There are some constraints in the design of personal income tax. Some elements such as tax system, tax rate, expense deduction and incentives inhibit the investment, accumulation and development of potential human capital to some extent. But some practical problems can not be ignored： the taxpayers are not common; the income information is inadequate; collection and administration is inefficient. In order to comply with the reform of establishing and improving personal income tax system in which classification and synthesis are combined, it is vital to promote the personal income tax system in terms of the adjustment of tax system, optimization of tax rate, scientific expense deduction and increase of incentives from the perspective of potential human capital investment. Thus, this reform would promote the transformation of potential human capital into real human capital, which could provide favorable conditions for the transformation of our nation from a country with a large population into a country with human capital.

关 键 词：个人所得税制 综合与分类相结合 潜在人力资本 费用扣除 

分 类 号：F810.42[经济管理—财政学]