基于公平原则的我国个人所得税征管模式改革建议

发布时间：2018-05-06 17:24

本文选题：公平原则 + 个人所得税　；参考：《中国市场》2016年50期

【摘要】：近些年来,我国经济稳定增长,呈上升趋势,然而人们的收入在上涨的同时也出现了不均衡的现象,居民收入差距悬殊。现如今,贫富差距已对社会稳定和经济可持续发展造成了不利的影响,严重阻碍了我国经济发展。税收作为国家调节收入分配的重要手段之一,在当今社会由于各种原因,使其调节力度不够。仅就个人所得税而言,我国主要实行分类税制,因此目前仅能调节收入来源较易控制的"显性"高收入者,而更多的"隐形"高收入者并没有承担与其收入相当的税收责任。使得现行个税沦为"工薪税",在收入分配中严重缺失公平,无法进行公平分配,导致收入差距日益悬殊。因此,应完善我国个人所得税税收征管模式,借鉴国内外做法和经验,在规范个人所得税税收制度的同时,加强个税征管,运用一系列政策、手段,加强信息化管理。以缩小贫富差距,促进社会稳定,加快经济可持续发展进程。
[Abstract]:In recent years, the economy of our country has been increasing steadily, showing an upward trend, however, the income of people has also appeared the phenomenon of imbalance while rising, and the income gap of residents is very wide. Nowadays, the gap between the rich and the poor has a negative impact on social stability and sustainable economic development, which seriously hinders the economic development of our country. Tax, as one of the important means of adjusting the income distribution, is insufficient in the society because of all kinds of reasons. As far as personal income tax is concerned, our country mainly implements classified tax system, so at present, it can only adjust the "explicit" high income who can easily control the income source, while more "invisible" high income earners do not bear the tax responsibility corresponding to their income. The current personal tax is reduced to "payroll tax", which seriously lacks fairness in income distribution and cannot be distributed fairly, which leads to the increasing disparity of income. Therefore, we should perfect the mode of personal income tax collection and management in our country, draw lessons from domestic and foreign practices and experience, strengthen individual income tax collection and management while standardizing the tax system of individual income tax, and use a series of policies and means to strengthen information management. To narrow the gap between rich and poor, promote social stability, accelerate the process of sustainable economic development.
【作者单位】：铜陵学院;
【分类号】：F812.42

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