论我国个人所得税制模式的改革
On the Reformation of the Tax System Model of Chinese Individual Income Tax
周丽
【摘要】我国现行的
个人所得税法是2005年通过修订并于2006年1月1日正式实施的。长期以来，我国个人所得税实行的是分类所得税制模式，随着经济的发展、收入来源渠道的增多，这种模式不易体现税负公平、对经济的变化缺乏弹性、易产生税收征管漏洞、不利于提高公民纳税意识等不足之处已逐渐显现出来。
本文通过比较分析世界上三种不同税制模式的特点及我国现行的分类所得税制模式的现状，从立法和实践操作的角度，对个人所得税税制模式的改革提出了有针对性的建议，即在立法上提出采用混合税制模式，这在我国当前形势下是必要的、可行的、适应国情的，既能体现“量能负担”原则，又易于推行。同时源泉扣缴制度、现代信息技术的发展和多年积累的征管经验也为其提供了依托和保障。并且提出在实践上通过加强税法宣传、提高公民自觉纳税意识，加强征管信息科技化，加大稽查力度、规范执法来完善个人所得税税收征管的配套条件，以保证混合税制模式在我国的有效运行。从而达到由分类税制模式改革为混合税制模式的目的。
Our actual individual income tax law was implemented since January 1, 2006. Our country has adopted the classified income tax system model for a long time. But along with the development of economy and the increase of revenue sources, its shortcomings have come out, such as the unfairness and the inconvenience of avoiding revenue’s loss and improving people’s consciousness of tax.
With comparing the three models and analyzing the context and actuality of our classified income tax system model, the author puts forward some pertinent advice of the reformation of tax system model: In legislation, we shall adopt mixed tax system model. It is necessary and viable in our country and it conforms to our current situation. This kind of model shows the principle of taking burden by one’s ability and is easy to be carried out. Meanwhile, the system of withholding at source and the development of modern information techniques support the motion of the mixed income tax system model. The long-standing experience of taxation ensures its motion. Furthermore, in practice, strengthen the propaganda of tax law, people’s consciousness of tax, the information techniques of the administration and the vigor of check to perfect the measures of taxation, which can make sure the efficient motion of mixed income tax system model.
