个人所得税调节收入分配功能及其在中国的新突破  

Adjustment Income Distribution Function of Personal Income Tax and Its Breakthrough in China

作　　者：孙伊凡[1] 谷彦芳[1] Sun Yi-fan;Gu Yan-fang(School of Management, Hebei University,Shijiazhuang 071002 ,China)

机构地区：[1]河北大学管理学院

出　　处：《税务与经济》2019年第4期68-72,共5页Taxation and Economy

基　　金：国家社科基金项目“经济社会转型背景下我国直接税制度建设的约束条件与完善对策研究”(项目编号:14BJY169);国家社科基金项目“我国地区间税收与税源背离与均衡问题研究”(项目编号:15BJY135)

摘　　要：为应对个人所得的复杂状况,税收调节可采取普遍调节与差异化调节两种基本策略:普遍调节方式解决共性和一般的问题,用以体现纳税义务和税收优惠的无差别性要求;差异化调节方式则重点解决特殊的、对收入分配差别影响较大的问题,用以体现纳税负担的公平性、公正性要求。长期以来,我国个人所得税制度设计简单化,影响了其调节收入分配功能的实现。我国第七次个人所得税法的修订是一次最为体现个人所得税本质要求的改革,打破了长期以来主要运用普遍性调节方式调节收入分配的惯例,将差异化调节方式纳入到税制当中。个人所得税制度改革的目标应该主要立足于税负公平与公正,改革的方向是从以个人为单位征税走向以家庭为单位征税;充分考虑个人所得税与社会保障制度之间的协调;实现免征额的法律动态调整。In order to cope with the complicated situation of personal income, two basic strategies can be adopted in tax adjustment: general adjustment and differential adjustment. General adjustment can be applied to solve general problems, which reflects the nondiscrimination requirements of tax obligations and tax incentives. Differential adjustment is applied to put the emphasis on solving special problems that have a greater impact on the income distribution difference, which reflects the fairness and impartiality of the tax burden. For a long time, the design of China's personal income tax system has been simplified, which has affected the realization of its regulation of income distribution.The revision of China's seventh personal income tax law is a reform that most shows the essential requirements of personal income tax.It breaks the long-standing practice of the use of universal adjustment method in the regulation of income distribution, and the differential adjustment method is incorporated into the tax system. The goal of the reform of the personal income tax system should be based mainly on the fairness and impartiality of the tax burden. The direction of the reform is to levy taxes from individuals as a unit to households. Therefore, it is necessary to fully consider the coordination between individual income tax and social security system in order to achieve the legal adjustment of the exemption amount.

关 键 词：个人所得税 调节收入分配 普遍调节 差异化调节 税负公平 

分 类 号：F810.42[经济管理—财政学]