从新加坡家庭课税制看我国个人所得税改革  

On the Individual Income Tax Reform in China from the Perspective of Singapore's Contributory Family Allowances Program

作　　者：马伟[1] 赵新[1] 杨牧[1] 余菁[1] 

机构地区：[1]江苏省苏州工业园区地方税务局

出　　处：《税务研究》2016年第10期73-75,共3页

摘　　要：个人所得税家庭课税制融合了分类个人所得税制和综合个人所得税制的优点,既有利于及时监控税源,又符合量能课税的原则,可以较好地解决个人所得税税负横向不公平的问题,更好地发挥个人所得税调节居民收入再分配的功能。本文介绍了新加坡个人所得税家庭课税制的主要内容、征管制度和征管保障体系,并结合我国当前个人所得税的征管现状,提出了推进我国个人所得税改革的若干建议。Individual Income Tax based on family allowances combines the advantages of Scheduler and Comprehensive Taxation, which allows us to adjust the taxation method and tax rates to the specificity of not only the source of revenue, but also the payment capacities of an individual. Moreover, it can also help us to solve problems involving fairness taxes in a horizontal equity-based tax system, and to adiust the redistribution of wealth. This paper introduces the elements, the collection and administration system, and the support system of taxation based on the family allowances in Singapore. The paper analyzes the current situation in China related to the collection and administration of Individual Income Tax. Finally, the paper gives some suggestions on reform of the individual income tax in China.

关 键 词：新加坡 个人所得税 家庭课税制 改革 

分 类 号：F812.42[经济管理—财政学]