个人所得税分项收入的占比结构与税收负担

发布时间：2018-10-19 14:34

【摘要】：加强对个人所得税分项收入的分析与研究,是强化个人所得税收入调节功能的重要考量,也是顺利推进个人所得税由分类计征方式向分类与综合相结合的计征方式改革的迫切需要。本文基于2000-2012年我国个人所得税工资性所得税收收入、经营性所得税收收入、财产性所得税收收入的基本数据和增长状况,分别测算、分析了这三大分项收入的占比结构、税收负担等关键维度的基本特征与变化趋势,对其影响因素进行了探讨。以此为基础,本文提出:在下一步我国个人所得税以分类计征方式向分类与综合相结合的计征方式转变的改革框架下,应将工资性所得税收收入与经营性所得税收收入所包含的现有税目纳入综合计税的范畴;对财产性所得税收收入所包含的税目及其他税目应实行分类计税,并改用超额累进税率;同时,个人所得税税款的征收应尽可能地采用代扣代缴方式。
[Abstract]:It is an important consideration to strengthen the adjustment function of individual income tax to strengthen the analysis and research of individual income tax itemized income. It is also the urgent need to promote the reform of personal income tax from taxing method to combining classification and integration. Based on the basic data and growth situation of wage income, operating income and property income in China from 2000 to 2012, this paper calculates and analyzes the proportion structure of these three sub-income. The basic characteristics and trends of the key dimensions, such as tax burden, are discussed. On the basis of this, this paper puts forward the following: under the framework of the reform of the next step in the transformation of personal income tax in our country from taxing to the combination of classification and integration, The existing tax items contained in the income from wages and operating income shall be included in the scope of the comprehensive tax; and the tax items and other tax items contained in the income from property shall be classified and taxed. At the same time, the individual income tax should be collected by withholding as much as possible.
【作者单位】：中国人民大学;
【基金】：崔军主持的国家社会科学基金重点项目(项目编号:11AJY010)的研究成果国家“985工程优势学科创新平台项目”专项经费的资助
【分类号】：F812.42

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