综合分类个人所得税税率制度设计被引量：39

A Design of the Tax Rates of a Comprehensive and Classified Individual Income Tax System

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摘要中国目前的个人所得税税率制度存在类别过多、超额累进税率级次过多、级距过窄、最高边际税率较高且适用的应纳税所得额太小、基本税率线太短等问题,建议对周期性所得实行按年纳税、按月扣缴,以家庭为单位,综合计算收入和扣除,余额在成年家庭成员间平均分配,按份适用10%-45%五级超额累进税率;对非周期性所得实行按次纳税,实际适用10%的比例税率。如此,对多数纳税人而言个人所得税是单一比例税,对高收入者而言个人所得税是综合所得税。 There are several problems for the tax rate system of the individual income tax in China, including too many rate types, too many brackets in the progressive rate scale, narrow gap between brackets, low starting income for the top marginal tax rate and short basic tax rate line. It is proposed that a progressive income tax system calculated annually but withheld monthly should be implemented, in which the taxable unit should be the family, but each employed member should account and report separately. There should be five brackets in the tax rate scale between 10% and 45%, and the base rate is set at 10%. Where the income is non-periodical, the income should be taxed when the incidence happens, there should be withheld at source, and appropriate tax rates should be 10%. Therefore, for most taxpayers, their individual income tax rate is a single fiat tax rate, but for high income earners, their individual income tax is a comprehensive income tax.

作者杨斌

机构地区厦门大学经济学院

出处《税务研究》 CSSCI 北大核心 2016年第2期30-37,共8页

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

关键词个人所得税税率改革 Individual income tax Tax rate Tax reform

分类号 F812.42 [经济管理—财政学]

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