养老保障的个人所得税法回应与体系优化  

The Response to the Personal Income Tax Law of Old-age Security and System Optimization

作　　者：冯铁拴 Feng Tieshuan

机构地区：[1]武汉工程大学法商学院

出　　处：《兰州学刊》2021年第8期76-95,共20页

基　　金：武汉工程大学校内科学基金研究项目“老年保障的个人所得税法应对研究”(项目编号:K2021063)结项成果。

摘　　要：无论是出于提升养老保障的公平性,还是基于公平课税,老年收入都不应成为“税外之地”,需受个人所得税法的评价。我国个人所得税法分别从老年收入纳税优待、养老保险缴费扣除以及赡养老人专项附加扣除这三方面对“老有所养”做出回应,但也存在保障不足、保障过度以及保障不公等问题。其根本原因在于个税法规则的统一性与老年群体的异质性存在理念偏差,个税法运作机理与养老保障目标存有价值冲突,以及养老保障规则衔接不畅。要实现“老有所养”这一民生保障目标,个人所得税法在坚守量能课税与调节收入分配这一基本价值导向的同时,应结合养老保障的特殊性,推行差异化费用扣除制度,建立收入确认与费用扣除规则立体化联动机制,引入可退还税额抵免替代税收优惠型扣除,以助力个人所得税法养老保障规范体系的确立。Regardless of whether it is to improve the fairness of old-age security or based on fair taxation,elderly income should not become“a place outside tax”and needs to be evaluated by the Personal Income Tax Law.Our country’s Personal Income Tax Law responds to the“elderly support”from three aspects:tax preferential treatment for elderly income,pension insurance payment deduction,and special additional deduction for supporting the elderly.However,there are also problems such as insufficient protection,excessive protection,and unfair protection.The fundamental reason is that there is a conceptual deviation between the unity of the personal tax rules and the heterogeneity of the elderly population,the unique operating mechanism of the Personal Income Tax Law and the goal of old-age security conflicts,and the poor connection of the old-age security rules.In order to achieve the goal of ensuring the people’s livelihood,the Personal Income Tax Law adheres to the basic value orientation of taxation and adjustment of income distribution.It should also implement a differentiated expense deduction system based on the particularity of old-age security.Establish a three-dimensional linkage mechanism for income recognition and expense deduction rules,and introduce refundable tax credits instead of tax preferential deductions to help establish a standardized system for pension protection in the Personal Income Tax Law.

关 键 词：养老保障 个人所得税 量能课税 费用扣除 税额抵免 

分 类 号：C913.7[经济管理]