共同富裕视角下个人所得税制度改革路径探析  

Analysis on the Path of Personal Income Tax System Reform from the Perspective of Common Prosperity

作　　者：阎其华[1] 邢晓琳 YAN Qi-hua;XING Xiao-lin(Law School of Shenyang Normal University,Shenyang 110034,China)

机构地区：[1]沈阳师范大学法学院,辽宁沈阳110034

出　　处：《长春师范大学学报》2023年第3期88-93,共6页Journal of Changchun Normal University

基　　金：国家社会科学基金项目“三权分置背景下我国农地规模经营法律规制制度研究”(18BFX153)。

摘　　要：共同富裕的实现需要兼顾共同与富裕的协调发展,而个人所得税的税制特点与共同富裕的实现路径相契合。本文通过梳理共同富裕内涵的历史演变与特征,以及共同富裕与社会收入三次分配之间的关系,解析个人所得税推动共同富裕的作用路径。研究发现我国个人所得税在推动共同富裕过程中遇到的问题与阻碍,据此从完善税收立法和提高税收征管能力两方面提出个人所得税制改革的优化路径:逐步扩大综合计证范围,优化税率结构,调整税基结构,与其他税种和政策有效衔接,缩小收入差距;建立涉税信息共享机制,明确代扣代缴机构的法律责任,定期对高收入人群进行个税普法教育,规范核定征收,清理税收洼地。The realization of common prosperity needs to take into account the coordinated development of common prosperity and prosperity,and the characteristics of individual income tax system is in line with the realization path of common prosperity.By combing through the historical evolution and characteristics of the connotation of common prosperity and the relationship between the common prosperity and the three distributions of social income,this article analyzes the path of promoting common prosperity and finds out the problems and obstacles encountered in the process of promoting common prosperity.Therefore,the optimization path of individual income tax system reform is proposed from the two aspects of perfecting tax legislation and improving tax collection and management ability.Specifically,it includes gradually expanding the scope of comprehensive tax counting,optimizing the tax rate structure,adjusting the tax base structure,effectively connecting with other taxes and policies,and narrowing the income gap.We will establish a mechanism for sharing tax-related information,clarify the legal responsibilities of withholding and repaying institutions,regularly educate high-income people about the individual tax law,and standardize the verification of tax collection and clear up tax depressions.

关 键 词：共同富裕 个人所得税 收入再分配 税制改革 

分 类 号：F812[经济管理—财政学]