个人所得税法上年龄非中性的实现——以老年人生存权益的保障为核心  

Realizing the Non-neutrality of Age under the Individual Income Tax Law

作　　者：汤洁茵 TANG Jieyin

机构地区：[1]中国社会科学院大学法学院

出　　处：《法学研究》2023年第2期83-99,共17页Chinese Journal of Law

摘　　要：个人所得税的属人性要求税收负担能力的评估应当考虑个人因素和具体情况。退休金免税制是延续分类课征思维的不真正的年龄非中性的实现机制,其与年龄中性的生计费用扣除制的并行适用,加上均等化的赡养费用扣除,造成了老年人“反向补贴”的不公平结果。在混合课征模式下,应取消退休金的免税待遇,将退休金与老年人获取的其他类型的所得汇总后计算收入总额,以养老费用扣除的方式,将老年人生存性消费所需的财产价值排除于征税范围之外。可扣除的养老费用包括采用标准定额扣除方式的养老基本费用以及采用实额扣除方式的医疗、护理等养老附加费用。原则上,养老费用应从老年人本人获取的收入总额中扣除。只有当老年人的收入低于养老基本费用的法定扣除额时,基于应税所得的消费理论,税法才能拟制用于赡养的所得由子女向父母转移,允许子女从应税所得中扣除。The personal nature of individual income tax requires the consideration of personal factors and conditions in the assessment of a taxpayer's ability to pay tax.Exemption for pension from taxation is an unreal system to realize the non-neutrality of age in taxation based on the thinking of classified levy of tax on income.Such a system,working in parallel with the age-neutral tax deduction for living expenses and together with the equalized tax deduction for the support of elderly parents,leads"reversed subsidy"for the elderly.Under the mixed income tax system,the tax exemption for pension should be abolished.The pension income should be consolidated with all the other types of income in the calculation of the total income and then the economic resource needed for the survival of the elderly should be excluded from the taxable income by means of deduction.Tax-deductible living expenses of the elderly include not only the basic old-age expenses for which tax is deduced according to a stipulated standard,but also the additional expenses such as medical and nursing expenses.In general,the tax-deductible expenses of the elderly mentioned above should be deducted from the total income earned by an elderly on his own.Only in cases where the total income of an elderly is less than the tax-deduction standard for the elderly,can the part of income acquired by an adult child and used for the support of his parents be fictitiously transferred from the child to the parents and deducted from the taxable income of the child in accordance with the consuming theory of taxable income.

关 键 词：个人所得税 综合税制 量能课税 养老费用 老年人权益 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学] D669.6[政治法律—法学]