再论个人所得税的改革--由一元年薪说起  

On the Reform of Personal Income Tax--Starting from the One Yuan as Annual Pay

作　　者：陈燕[1] 

机构地区：[1]中共四川省委党校区域经济教研部,四川成都610072

出　　处：《税务与经济》2017年第5期88-91,共4页Taxation and Economy

摘　　要：近年来,宣布一年只领一元年薪的企业家日渐增多,不论企业家们的初衷如何,一元年薪已形成了事实上的避税,由此个人所得税的种种弊端再次被公众所关注,推进个人所得税的改革也成为2017年税制改革的亮点之一。借鉴美国、德国、日本等发达国家的经验,我国应提高个人所得税占GDP及税收总额的比例,以更好地实现再分配职能;应实行综合与分类相结合的个人所得税制,以堵住避税渠道;应以国际视野调整个人所得税的边际税率并科学设置扣除项目,以避免资本及高素质人才的外流。In recent years,an increasing number of entrepreneurs have claimed that they would receive one yuan as their annual pay. Regardless of the original intention of these entrepreneurs,one yuan as annual pay has been the way to avoid tax. Therefore,the various drawbacks of the personal income tax have aroused the public attention again. To promote personal income tax has also become one of the highlights of the tax reform in 2017. With reference to the experience of the developed countries such as the United States,Germany and Japan,China should increase the proportion of personal income tax to GDP and total tax revenue so as to achieve the redistribution function. In addition,the comprehensive personal income tax should be combined with classified personal income tax in order to block the tax avoidance channels. The marginal tax rate of personal income tax should be adjusted from the international perspective and deductions should be set scientifically to avoid the outflow of capital and high-quality talents.

关 键 词：一元年薪 个人所得税 边际税率 税额扣除 

分 类 号：F812.42[经济管理—财政学]