中国式现代化视阀下个人所得税制度优化探究  

Study on the Optimization of Individual Income Tax System under the Chinese Modern Perspective

作　　者：杨贤超 王璐璐 YANG Xian-chao;WANG Lu-lu(Zhejiang Dongfang Polytechnic,Wenzhou Zhejiang 325024,China)

机构地区：[1]浙江东方职业技术学院,浙江温州325024

出　　处：《湖北开放职业学院学报》2024年第23期128-130,133,共4页Journal of Hubei Open Vocational College

基　　金：2023年度校级科研重点项目“中国式现代化视阀下个人所得税制度改革问题研究”阶段性成果(项目编号:2023ZD-003)。

摘　　要：全体人民共同富裕的中国式现代化对共同富裕提出了新要求、新目标。众所周知,实现全体人民共同富裕,关键是要解决好分配问题。个人所得税的税制特点与共同富裕目标存在着天然的契合性,是促进共同富裕的重要工具。然而研究发现:现行个税制度中综合所得征税范围偏窄、税率结构设置不够合理、专项附件扣除项目体系不够完善以及基本扣除费用缺乏独立性与明确性等问题与缺陷,一定程度上影响了个税税收的公平性与合理性,不利于实现全体人民的共同富裕。同时,从“扩围综合所得征税范围、调整优化税率结构、完善专项附件扣除项目体系、引入免征额制度”等方面对个人所得税制度进行优化,以此完善个人所得制度,使之适应中国式现代化建设目标要求,促进全体人民共同富裕,实现中国式现代化建设的伟大目标。The Chinese-style modernization of common prosperity for all people has put forward new requirements and new goals for common prosperity.As we all know,the key to achieving common prosperity for all the people is to solve the problem of distribution.The characteristics of personal income tax have a natural fit with the goal of common prosperity,and it is an important tool to promote common prosperity.However,the study finds that there are some problems and defects in the current personal income tax system,such as the narrow scope of comprehensive income tax,the unreasonable tax rate structure,the imperfect system of special annex deduction items and the lack of independence and clarity of basic deduction expenses,which affect the fairness and rationality of personal income tax to a certain extent,and are not conducive to the realization of common prosperity for all people.At the same time,the personal income tax system is optimized from the aspects of“expanding the scope of comprehensive income tax,adjusting and optimizing the tax rate structure,improving the system of special annex deduction items,and introducing the exemption amount system”,so as to improve the personal income system,make it meet the requirements of the goal of Chinese-style modernization,promote the common prosperity of all the people,and achieve the great goal of Chinese-style modernization.

关 键 词：中国式现代化 个人所得税 共同富裕 结构优化 

分 类 号：F812.42[经济管理—财政学]