我国个人所得税公平性分析——基于税收负担的考察  

Analysis on the Fairness of Personal Income Tax in China——Investigation Based on Tax Burden

作　　者：杨昭 YANG Zhao(School of Big Data Application and Economics,Guizhou University of Finance and Economics,Guiyang 550025,China)

机构地区：[1]贵州财经大学大数据应用与经济学院,贵州贵阳550025

出　　处：《税务与经济》2023年第1期45-52,共8页Taxation and Economy

基　　金：2019年度国家社会科学基金项目(19XJY021);贵州财经大学引进人才科研启动项目“我国个人所得税公平效应分析”。

摘　　要：横向公平是税收公平的基本要求。近年来我国个人所得税中各类所得的税负都不高,尤其是经营所得的税收负担最低,各类所得之间税负的显著差异破坏了个人所得税的横向公平。为进一步提高个税的公平性,一是要逐步收紧核定征收方式,提高现有核定征收的针对性,严格设定核定征收的行业门槛以及经营额标准,规范相应税收征管;二是要适度降低经营所得查账征收的法定税负率,扩大综合所得范围。另外,税务机关既要大力提升个税征管效率,也要全面提高纳税服务水平,与纳税人之间形成良性合作关系。Horizontal fairness is the basic requirement of tax equity. In recent years,the various types of income tax burdens in China′s personal income tax are not high,especially the operating income tax burden is the lowest. In order to further improve the fairness of individual taxation,firstly,it is necessary to gradually tighten the approved collection method,improve the pertinence of the existing approved collection,strictly set the industry threshold for the approved collection and the operating volume standard,and standardize the corresponding tax collection and management. The second is to moderately reduce the statutory tax rate levied on business income audits and expand the scope of comprehensive income. In addition,the tax authorities should not only vigorously improve the efficiency of individual tax collection and management,but also comprehensively improve the level of tax payment services and form a benign cooperative relationship with taxpayers.

关 键 词：个人所得税 横向公平 税收负担 

分 类 号：F810.424[经济管理—财政学]