基于生存权保障的《个人所得税法》改革及完善  

Reform Approaches of Individual Income Tax Law Based on the Protection of Right to Live

作　　者：陈治[1] 

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《武汉大学学报（哲学社会科学版）》2016年第3期122-128,F0003,共8页Wuhan University Journal：Philosophy & Social Science

基　　金：司法部国家法治与法学理论研究课题(13SFB2041)

摘　　要：《个人所得税法》的改革已经从单纯的免征额、累进税率的调整深入到综合税制建构的层面,但是其重心仍然是解决如何扩大对高收入者的适用力度问题。从对征税权力的确认及强化角度看,这一过程体现了个税法积极干预的扩张型改革进路的特点。与"多取"、"多予"的扩张型改革进路不同,基于生存权保障的改革进路主要通过减免优惠与费用扣除两大制度建立课征减除机制,呈现出"少取"、直接"让利"的收缩型改革进路的特点,与公共财政价值目标、作用机理、基本原则的发展趋势相契合。现行立法上的免征额、减免税、费用扣除制度尚不能承担这一基于生存权保障的改革任务,有必要从适用模式、形式依据、实体限度几方面完善个税法减免优惠与费用扣除制度。The reform of the Individual Income Tax Law has changed from a pure improvement of exemption amount of taxing to establishing a comprehensive income taxing model, while the reform itself still mainly involves broadening application of the Law to high income individuals and takes an expanding approach featured with confirming and strengthening taxing power. Another approach based on protection of right to live mainly involves tax relief and expenses deduction featured with shrinking even excluding taxing power. The reform needs reconsideration according to protection of right to live from application mode,formal basis and substantial limit of tax relief and expenses deduction.

关 键 词：《个人所得税法》改革 扩张型改革进路 收缩型改革进路 生存权保障 减免优惠 费用扣除 

分 类 号：F812.42[经济管理—财政学]