论中国式个人所得税征管模式

发布时间：2018-11-03 18:33

【摘要】：本文首先通过对比分析个人所得税基本征收方法的利弊得失,对个人所得税征管模式的基本要素进行理论梳理;其次阐述申报加稽查的征管模式内在缺陷和在中国的不可行性;最后以最小的遵从成本和征收成本为目标,提出中国特色个人所得税征管模式架构。具体是:在简化税制、实行10%的基本税率的前提下,实行分类源泉扣缴为主、综合申报和测定法为辅,常规征收方式和简易征收方式并存,将个人所得税作为社会保险基金和扶贫基金收入来源,直接取之于民用之于民,同时让个人所得税征收与个人社会保险利益、名誉级别挂钩,再辅以针对逃税的信用处罚措施,用尽可能小的税收成本,达到高的遵从程度,形成中国特色个人所得税征管模式。
[Abstract]:This paper firstly analyzes the advantages and disadvantages of the basic methods of personal income tax collection and analyzes the basic elements of the mode of individual income tax collection and management, and then expounds the inherent defects of the mode of tax collection and management and its infeasibility in China. Finally, aiming at minimum compliance cost and levying cost, this paper puts forward the structure of individual income tax collection and management model with Chinese characteristics. Specifically, on the premise of simplifying the tax system and implementing the basic tax rate of 10%, withholding tax from the source of classification should be implemented, supplemented by comprehensive declaration and measurement, with both conventional and simple levying methods coexisting. To use personal income tax as a source of income for social insurance funds and poverty alleviation funds, directly for the use of the people, and at the same time, to allow the collection of individual income tax to be linked to the interests of individual social insurance and the rank of reputation, and to be supplemented by credit penalty measures aimed at tax evasion, With the lowest possible tax cost, to achieve high compliance, the formation of the Chinese characteristics of personal income tax collection and management model.
【作者单位】：厦门大学经济学院;
【基金】：国家自然科学基金资助项目“公共服务非均等、逆向财政机制与收入差距”(项目编号:71373220)的阶段性成果
【分类号】：F812.42

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