目标融通、利益均衡与个税征税模式革新  

Targets Combination, Benefits Balance and the Reform of Individual Collection Model

作　　者：侯卓[1] 吴东蔚 HOU Zhuo;WU Dong-wei(School of Law,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学法学院,湖北武汉430073

出　　处：《经济体制改革》2022年第1期150-156,共7页Reform of Economic System

基　　金：国家社会科学基金青年项目“组织收入与调节分配二元目标下的《个人所得税法》修改研究”(18CFX056);司法部国家法治与法学理论研究项目“财政事权划分的法治路径研究”(19SFB3045)。

摘　　要：2018年的个税修法将征税模式由分类征收改为综合与分类相结合的混合模式,其被寄予强化分配调节的功能预期,"综合所得"的确立有助于税收公平目标的达成。但本轮修法仍遗留了部分问题:"综合"与"分类"的边界不尽合理,勤劳所得较之资本所得的相对税率过高,特定人群的合理利益有不当贬损之虞。为在制度层面解决上述问题,应正视并尝试缓释组织收入与调节分配二元目标之间的张力,基于系统性视角重新厘定部分所得项目的性质,适度提高资本所得税率,并完善费用扣除体系。China revised Individual Income Tax Law in 2018,changing the collection model from classified collection to combination of comprehensive and classified collection.This revision is expected to strengthen the function of distribution and adjustment,and the establishment of"comprehensive income"is indeed helpful to the goal of fairness.However,this revision still has some problems:the boundary between"comprehensive"and"categorized"is unreasonable,the tax rate of labor income is too high compared to capital income,and the reasonable interests of certain groups may be improperly damaged.In order to solve these problems at the institutional level,it is neccessary to face up to and try to ease the tension between the dual goals of gaining revenue and adjusting income distribution,re-determine the nature of some income items based on systematic perspective,reasonably increase the capital income tax rate and improve the expenses deduction system.

关 键 词：个人所得税法 征税模式 分类征收 综合与分类相结合 

分 类 号：F810.424[经济管理—财政学]