税收公平问题的理论渊源与现实思考

发布时间：2018-04-18 06:15

本文选题：税收公平 + 理论渊源　；参考：《税务研究》2017年05期

【摘要】：税收公平,已经成为目前中国公众参与个人所得税改革的一项普遍诉求。自资本主义生产方式兴起、重商主义产生后的三四百年时间里,西方国家逐步形成了关于税收公平问题的"利益说"、"能力说"和"牺牲说"。这三种理论学说至今仍然对世界各国的税收,尤其是对个人所得税制度的设计与改革,产生着重要影响。梳理税收公平问题的理论源流,带给当下中国个人所得税改革的有益启示是:税收公平是一个历史的、动态的价值观念;人们应当从多维、立体的角度来看待和谋求税收公平的制度设计;强调税收公平不应以过度损害税收效率为代价。由此,需要理性看待中国个人所得税由"富人税"向"国民税"的历史转轨。同时,应注意到,持续提高减除费用标准,不能从根本上解决个人所得税存在的负担不公平问题;现行个人所得税的纳税申报制度不严明和自然人涉税信息管理系统不健全,是造成高收入阶层税源难控、有税难收和个人所得税负担不公的两个重要原因。
[Abstract]:Tax fairness has become a popular demand for the Chinese public to participate in the reform of personal income tax.In the three or four hundred years since the rise of capitalist mode of production and mercantilism, the western countries have gradually formed "benefit theory", "ability theory" and "sacrifice theory" about tax fairness.These three theories still exert an important influence on the taxation of countries all over the world, especially on the design and reform of the individual income tax system.Combing the theoretical source of tax fairness issues, the beneficial enlightenment to the reform of personal income tax in China is: tax fairness is a historical and dynamic value concept, people should start from multidimensional,The system design of tax fairness should be viewed and sought from a stereoscopic perspective, and tax fairness should not be at the expense of excessively damaging tax efficiency.Therefore, the history of Chinese personal income tax from "rich tax" to "national tax" should be viewed rationally.At the same time, it should be noted that continuing to raise the standard of reducing expenses cannot fundamentally solve the problem of unfairness in the burden of individual income tax, that the current tax declaration system for individual income tax is not strict and that the information management system for natural persons concerning tax is not sound,It is the two important reasons that the tax source of high income class is difficult to control, the tax is difficult to collect and the burden of individual income tax is unfair.
【作者单位】：中南财经政法大学财政税务学院;
【分类号】：F812.42

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