个人所得税综合所得扩围问题分析及改革建议  

Analysis of the Problem of Expanding the Comprehensive Income of Individual Income Tax and Reform Suggestions

作　　者：施文泼 Shi Wenpo

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2022年第6期75-82,共8页Fiscal Science

摘　　要：合理扩大综合所得范围,是进一步完善综合与分类相结合的个人所得税制度的重要改革内容。当前可考虑纳入综合所得范围的所得主要有经营所得和资本所得两种选择。综合考虑个人所得税调节需要、理论依据、征管难易程度、现实阻力等多方面因素,建议近期可先将经营所得纳入综合所得范围,同时调整资本所得的税率结构和税收优惠政策,待时机成熟后再考虑将资本所得分类分步纳入综合所得范围。Reasonably expanding the scope of comprehensive income is an important reform content to further improve the individual income tax system. At present, the income that can be included in the scope of comprehensive income mainly include business income and capital income. Taking into account the purpose and theoretical basis of levying individual income tax, and also the difficulty of collection and management, practical resistance and other factors, it is suggested that business income should be included in the scope of comprehensive income in the near future, and the tax rate structure and tax preferential policies of capital income should be adjusted at the same time. The classification and step-by-step inclusion of capital income in the scope of comprehensive income should be considered when the time matures.

关 键 词：个人所得税 经营所得 资本所得 税收公平 

分 类 号：F812.42[经济管理—财政学]