经营所得个人所得税纳税义务之构造  

The Construction of Individual Business Income Tax Liability

作　　者：叶姗[1] Ye Shan

机构地区：[1]北京大学法学院

出　　处：《环球法律评论》2021年第4期54-70,共17页Global Law Review

基　　金：作者主持的2019年度司法部国家法治与法学理论研究项目一般课题“优化税收营商环境法律问题研究”(19SFB2051)的研究成果

摘　　要：经营所得个人所得税纳税义务是否发生,决定于个人是否因从事工商业经营而取得应税所得。我国《个人所得税法》2018年修正案将"个体工商户的生产经营所得"等具体的客体范畴整合成"经营所得"这一抽象的不确定法律概念。由此,名义上的纳税主体扩大到所有取得经营所得的个体经营者,包括个体工商户、个人独资企业投资者、合伙企业个人合伙人、承包承租经营者个人等。自然人有权决定是否登记为市场主体。经营所得个人所得税纳税义务应基于税收横向公平予以建构:纵向上分为税款缴纳的主给付义务和纳税申报的从给付义务,横向上分为不同种类个体经营者的纳税义务,其税收负担理应基本相当。纳税义务的确定习惯上依赖核定征收的方法,这使得其内容不再依据法定课税要素来确定,背离税收法定原则,应尽可能适用查账征收方法据实课征。Whether the individual business income tax liability occurs or not depends on whether the individual obtains taxable income by engaging in industrial and commercial operations. The 2018 Amendment to the Chinese Individual Income Tax Law integrates specific object categories such as"income from production and operation of individual businesses"into the abstract uncertain legal concept of "operating income". Thus,the scope of nominal tax payers is expanded to cover all individual operators who obtain operating income,including individual businesses,investors of sole proprietorship enterprises,individual partners of partnership enterprises,contractors,lessees,individuals,etc. A natural person has the right to decide whether to register as a market participant. The liability for individual business income tax should be constructed on the basis of tax horizontal equity: vertically,it is divided into the main payment obligation of tax payment and the subordinate payment obligation of tax declaration;horizontally,it is divided into the tax liabilities of different types of individual operators,whose tax burdens should be basically equal. The determination of individual income tax liability customarily relies on the method of verification collection. However,the content of tax liability is no longer determined by tax elements,which is contrary to the principle of tax fairness. Therefore,the collection method of checking accounts should be applied as far as possible.

关 键 词：个人所得税法 经营所得 税收公平 查账征收方法 核定征收方法 

分 类 号：D922.22[政治法律—经济法学]