借鉴美国劳动所得税收抵免制度优化我国个人所得税  

Optimizing My Country’s Personal Income Tax by Learning from the American Labor Income Tax Credit System

作　　者：胡芳[1] HU Fang(Jiangxi Institute of Economic Administrators,330088,Nanchang,Jiangxi,China)

机构地区：[1]江西经济管理干部学院会计系,江西南昌330088

出　　处：《特区经济》2022年第3期93-96,共4页Special Zone Economy

摘　　要：2006年以来,我国个人所得税工资薪金所得免征额提高了4次。每次提高免征额都大幅降低了纳税人占城镇就业人员的比例(即纳税面),使我国个人所得税更加边缘化,不利于提高收入的分配效应。负所得税是由政府制定最低收入保障标准和负税率,对于实际收入低于最低标准的按负税率予以补助,补助额随着实际收入的增加而减少。美国劳动所得税收抵免(Earned Income Tax Credit,简称EITC)是负所得税理论的成功实践。为缩小贫富差距,我国应当借鉴美国EITC的经验,在对个人所得税综合所得①中引入负所得税,优化我国个人所得税制度。Exemption amount of salary income in China individual income tax has increased four times since 2006.Each increasing of the exemption reduced the proportion of the urban population accounted for by tax⁃payers,marginalized individual income tax,and was not conducive to improving its effect on income distribu⁃tion.Negative income tax is subsidies for people who below the minimum income level.The subsidies are ac⁃cording to the minimum income guarantee standard and the negative tax rate set by government,and decrease as real income increase.Earned Income Tax Credit(EITC)in American was the successful Practice of the theory of negative income tax.China should refer the experience of EITC to close the gap between rich and poor,and include negative income tax to optimize the personal income tax.

关 键 词：负所得税 EITC 免征额 收入分配效应 

分 类 号：F811.4[经济管理—财政学] F812.4