我国个税申报单位改革:从个人转向家庭与个人相结合  

Reform of China's Individual Income Tax Filing Unit:Shifting from the Individual to a Combination of the Family and the Individual

作　　者：刘学良[1] 李清彬[2] LIU Xueliang;LI Qingbin(Institute of Economics,CASS,100836;Academy of Macroeconomic Research,100038)

机构地区：[1]中国社会科学院经济研究所,北京市100836 [2]中国宏观经济研究院经济研究所,北京市100038

出　　处：《财经智库》2023年第3期89-108,149,150,共22页Financial Minds

基　　金：中国社会科学院创新工程项目“新发展阶段和新发展格局下我国收入分配体系的调整和完善”。

摘　　要：2018年,我国再次修订《个人所得税法》,建立了综合征收与分类征收相结合的个人所得税制,并建立专项附加扣除制度,这使我国个人所得税制度更加科学、完善。下一步,建立家庭与个人相结合的所得税申报制度或许是一个可行的改革方向。以家庭为所得税申报单位可以进一步提升我国所得税的公平性,其具有的婚姻奖励机制在促进婚姻和鼓励生育方面有积极作用。同时,从国际比较看,我国女性就业参与率相对较高,女性劳动权益保障较好,所得税对女性就业的抑制作用是相对次要的。从技术上看,随着互联网大数据技术在所得税征收中的应用,以家庭为申报单位已具备技术可行性。因此,本文认为,以家庭为单位的所得税申报制度有积极作用,可逐步探索推行家庭申报和个人申报相结合的所得税制度。In 2018,China revised the law on individual income tax law,established an individual income tax system combining comprehensive and classified levies,and set up a special additional deduction system,which further improved China's individual income tax system.In the next step,it may be a feasible reform to establish an income tax filing system that combines the family and the individual.Taking the family as the income tax filing unit can further enhance the equity of China's income tax collection,and the marriage incentive mechanism therein plays a positive role in contributing to marriage and encouraging childbirth.An international perspective shows that Chinese women's participation in employment is relatively high,women enjoy good protection of their labor rights,and the suppressive effect of income tax on female employment is relatively minor.Technically,with the application of Internet big data technology in income tax collection,it is feasible to take the family as the tax filing unit.Therefore,this paper holds that the family-based income tax filing system exerts positive effect,and an income tax filing system combining the family and the individual can be gradually explored and implemented.

关 键 词：个人所得税 申报单位 家庭申报 婚姻奖励 

分 类 号：F812.42[经济管理—财政学]