公共财政研究

随着经济的高速发展以及居民工资薪金和消费水平的提高,个人所得税征收模式、费用扣除标准、税率级次及结构等都发生了重大变革。我国居民总体基尼系数呈下降趋势,收入分配结果得到了较好的改善。同时,由于我国的个人所得税开征时间较短,综合征收的范围仍需进一步扩大,税率级次和税率级距仍需完善,在费用扣除方面依旧存在"一刀切"、动态调整机制不健全的问题。本文在借鉴部分国家个人所得税改革经验的基础上,结合我国国情,提出优化综合与分类相结合的个人所得税制度的对策建议。

With the rapid development of economy and the increase of residents'salary and consumption level,the personal income tax collection mode,the standard of deduction of expenses,the tax rate level and structure have all changed.The Gini coefficient of the population in China is on the decline,and the income distribution results have been improved.At the same time,due to the short time of personal income tax collection in China,the scope of comprehensive collection still needs to be further expanded,the tax rate level and tax rate level still need to be perfected,in terms of fee deduction,there is still a“one size fits all”,dynamic adjustment mechanism is not perfect.Based on the experience of personal income tax reform in some countries,this paper puts forward some countermeasures to optimize the combination of comprehensive and classified personal income tax system,based on China's national conditions.