个人所得税工薪所得税税率结构的国际比较——来自中国与主要OECD国家的数据分析  

A Study on the International Comparison of the Structure of Personal Income Tax Rate of Payroll Income Tax——An Analysis on Data From China and the Main OECD Countries

作　　者：苗金萍[1] MIAO Jin-ping(Ludong University,Commercial college,Yantai 264025,China)

机构地区：[1]鲁东大学商学院

出　　处：《经济研究导刊》2019年第15期62-66,共5页Economic Research Guide

基　　金：鲁东大学2014年引进人才科研基金项目“中国最优个人所得税研究”的阶段性研究成果(WY2014020)

摘　　要：从三个方面对个税工薪所得税税率结构进行国际比较:一是税率级次、起始税率、最高边际税率、一级级距的比较;二是2/3倍、1倍、4/3倍、5/3倍平均工资所承受的平均税率的国际比较;三是最高边际税率对应的薪金水平的国际比较。研究结论主要体现为,我国的工薪所得税税率级次偏多,一级级距偏低,最高边际税率对应的薪金水平过高。基于此,提出相应的政策建议,即适当时机逐步调高个税工薪所得税一级级距,稳步减少税率级次。The international comparison of income tax rate structure of individual income tax can be divided into three aspects:tax grade,starting tax rate,maximum marginal tax rate,and comparison of the first grade distance;the international comparison of the average tax rates at 2/3,1,4/3,5/3 times average wage;the international comparison of salary levels corresponding to the highest marginal tax rates.The conclusion is that the wage income tax rates grades in China are are a little bit fewer and the first grade distance is a little bit less than those of ohter countries,besides,the salary level corresponding to the highest marginal tax rates is too high.The policy recommendations is that we should at appropriate time gradually increase the first grade distance of the income tax and steadily reduce the tax rate grades.

关 键 词：税率结构 国际比较 工薪所得税 

分 类 号：F810.42[经济管理—财政学]