对新个人所得税法的思考与改进建议  

Thoughts on and Improvement of the New Individual Income Tax Law

作　　者：李文新 张旭鸽 王章渊 LI Wen-xin;ZHANG Xu-ge;WANG Zhang-yuan(School of Economics and Management,Hubei University of Technology,430068,Wuhan,Hubei,China)

机构地区：[1]湖北工业大学经济与管理学院,湖北武汉430068

出　　处：《特区经济》2020年第3期137-139,共3页Special Zone Economy

基　　金：教育部人文社科研究项目“基于前景理论的税收遵从成本降低机制及优化路径研究”阶段性研究成果(编号:19YJA630083)。

摘　　要：2018年8月31日,全国人大常委会通过了关于修改个人所得税法的决定。此次个税改革做出了诸多大胆尝试,从分类计征向综合计征模式的转变,到首次增加专项附加扣除项目,再到加强税收征管等,是我国税收制度变革的一次重大突破。然而改革后的个人所得税法仍存在一些问题和挑战,本文在分析问题的基础上提出建议,包括进一步明确专项附加扣除项目、适当降低边际税率、完善税收征管体系等,以达到税收公平与效率的目的。On August 31, 2018, the Standing Committee of the National People’s Congress passed a decision on amending the Individual Income Tax Law. The tax reform has made many bold attempts. From the change of classification to the comprehensive evaluation model, to the first increase of special additional deductions, and then to the strengthening of tax management, it is a major breakthrough in the reform of China’s taxation system. However, the individual income tax law still has some problems and challenges. The paper puts forward suggestions on the basis of analyzing the problems, including further clarifying the special additional deductions, appropriately reducing the marginal tax rate, and improving the tax management system to achieve tax fairness and efficiency.

关 键 词：个人所得税改革 税收公平与效率 边际税率 税收征管 

分 类 号：F812.42[经济管理—财政学]