社会性别视野中的个人所得税改革

发布时间：2018-07-03 04:57

  本文选题：个人所得税 + 综合课征　； 参考：《华南师范大学学报(社会科学版)》2017年04期

【摘要】：个人所得税改革是当前全面深化改革的重要议题,但从国际经验看,个税的综合课征会存在一定的性别影响,具体体现为女性可能更多选择“不工作”或“兼职”、削弱女性的劳动参与率、降低女性的非工资性收入比例等。在各国税制改革中,分别采用了适度降低最高税率、简化税率级次、调整税前费用扣除政策等措施,以激发女性投身劳动力市场的积极性。就中国个人所得税改革而言,可以从合理确定纳税申报主体、精简税率级次、适当降低最高边际税率、完善费用扣除政策等方面加以谋划。
[Abstract]:The reform of personal income tax is an important topic for comprehensively deepening the reform at present. However, judging from international experience, the comprehensive levy of personal income tax will have a certain gender impact, which is reflected in the fact that women may choose "not to work" or "part-time" more often. Reduce the female labor force participation rate, reduce the female non-wage income ratio and so on. In the reform of tax system in various countries, we have adopted measures such as reducing the highest tax rate moderately, simplifying the tax grade, adjusting the deduction policy before tax, and so on, in order to stimulate the enthusiasm of women to join the labor market. As far as the reform of personal income tax in China is concerned, it can be planned from the following aspects: reasonable determination of the main body of tax returns, streamlining of tax levels, appropriate reduction of the highest marginal tax rate, perfection of the policy of deducting expenses, and so on.
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本文编号：2092492