得失之间:《个人所得税法修正案(草案)》的检视  

Pros and Cons: Inspection Towards Draft Amendments to Individual Income Tax Law

作　　者：曾杨欢 ZENG Yang-huan

机构地区：[1]东华理工大学,江西抚州344100

出　　处：《山西财政税务专科学校学报》2018年第4期3-7,共5页Journal of Shanxi Finance & Taxation College

基　　金：中央高校基本科研业务费专项资金资助项目"法学维度下我国财税体制和制度改革研究"(20720161080)

摘　　要：个人所得税改革一直是我国税制改革的重点。2018年6月29日,《中华人民共和国个人所得税法修正案(草案)》向社会公众征求意见,个人所得税法第七次修改拉开帷幕。个人所得税改革进步与缺憾共存:一方面,草案实现了个税分类税制向综合与分类相结合税制的转变,设立了专项附加扣除项目,填补了个税反避税立法的空白,具有重大进步意义;另一方面,草案具体条款及其内容与税收法定原则、量能课税原则之要义尚有差距,仍待完善。此中至要之策是:落实税收法定原则,规范授权立法条款;贯彻量能课税原则,完善费用扣除规则;科学设计个人所得税反避税条款;适应税基侵蚀与利润转移行动计划的时代要求。Individual income tax reform is always an important part in China's tax reform. On Jun. 29,2018,PRC Draft Amendments to Individual Income Tax Law started to solicit public opinions,which lifted the curtain of its 7th modification. In the reform,there exists both progress and regrets: the draft achieves the transformation from classified tax system to comprehensive and classified tax systems combined,sets up special tax deduction items,fills the blank of legislation of anti-tax-avoidance in personal income tax field; but on the other hand,there still is some discrepancy between the principle of law-based taxation,the principle of taxation by capacity and the draft's specific items and needs further improving. Some important measures are put forward in the article: implement the principle of law-based taxation,regulate the delegated legislation; carry out the principle of taxation by capacity,improve tax deduction rules; scientifically design anti-tax-avoidance items in personal income law; adjust to the demands of Base Erosion and Profit Shifting Plan.

关 键 词：个人所得税法修正案(草案) 综合所得 费用扣除 反避税 

分 类 号：DF432.2[政治法律—经济法学]