建立个税激励机制的思路

发布时间：2018-06-03 13:54

本文选题：社保 + 个人所得税　；参考：《经济研究参考》2017年30期

【摘要】：正一、引入社会保障个人所得税激励措施。社会保障关系到每个公民的切实经济利益,而纳税人是否自行申报、纳税多少本质就是为了得到社会保障,因此,将社保作为一种激励措施引入个税,将个人缴纳个税的多少与社保有效性挂钩是可行的。一方面,由于涉及纳税人的切实利益,还将对"经济人"本性的个税纳税人产生不可估量的激励作用;另一方面,还可补充目前社保基金的不足,给国家扩大社保资金提供一条新思路,为国家个税和社保的深化改革打下坚实基础。
[Abstract]:First, the introduction of social security individual income tax incentives. Social security concerns the real economic interests of every citizen, and whether taxpayers declare themselves or not, the essence of how much they pay tax is to get social security. Therefore, social security is introduced into personal tax as an incentive measure. It is feasible to link the amount of personal income tax to the effectiveness of social security. On the one hand, as it involves the real interests of taxpayers, it will also have an inestimable incentive effect on individual tax payers who are "economic man" in nature; on the other hand, it can also supplement the deficiency of the current social security fund. It provides a new way for the state to expand social security funds and lays a solid foundation for the deepening reform of national personal income tax and social security.
【分类号】：F812.42

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