中国个人所得税制度改革研究

【作者】 崔志坤；

【导师】 孙钢；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2011， 博士

【摘要】 伴随经济社会的发展,中国个人所得税所依赖的外部环境发生了巨大变化,而分类课税模式也产生了很多缺陷与不足。优化中国的个人所得税制度,发挥个人所得税的功能,需要进一步推动各方面的改革。中国个人所得税制度改革已经不是某一个具体要素的改革,而是进入到了一个整体性改革阶段,需结合中国经济、社会发展现状全盘统筹规划,考虑各项措施的可操作性,改革的内容包括课税模式的转变、费用扣除的确定、税率表的调整、征收管理流程的重构等。课税模式的转换要求纳税人由被动纳税到主动纳税,是征纳双方税收行为的本质转变,因此有必要分析双方的税收行为。本文提出税收行为有限理性,认为税收行为有限理性包含征税行为有限理性和纳税行为有限理性,产生这些有限理性的原因在于“现实中的人”是“不具备完备的知识、感知能力有限、记忆能力有限、处理信息的能力有限”’等。中国的个人所得税制度设计应建立在这种有限理性的基础上,设计出“令人满意”的税收制度,逐渐向最优的税收制度逼近。增强个人所得税制度的透明度,明晰内在约束和外在约束,是有效改善税收行为有限理性的重要途径。本文认为中国的个人所得税在收入差距扩大的当前应针对不同收入层次确定其功能,通过税制要素的设计对不同收入群体发挥自动稳定器的功能,而针对高收入阶层重点是发挥收入调节职能,即调节功能为主,收入功能为辅；根据经济发展阶段确定个所得税的阶段性功能,在收入分配差距得到有效缓解,居民收入水平大幅提高后应着重发挥个人所得税的收入功能,即收入功能为主,调节功能为辅。居民的收入水平、收入分配格局、征管技术水平、纳税意识等构成中国个人所得税制度设计的外在现实约束。20世纪80年代以来其他国家的个人所得税制度改革为中国的改革提供了有益的启示。美国个人所得税制度的改革、单一税的兴起和实践、综合所得税模式向二元所得税模式的转变、商品税又重新得到重视等,都为中国个人所得税的改革提供了经验。中国应在整体税制结构调整的进程中,根据本国国情,设计个人所得税制度,发挥具体税收制度与合理的税制结构的良性互动,实现经济发展和社会发展的目标。简税制与混合征收复杂化趋势的矛盾、所占比重低与赋予较强调节收入分配的矛盾、社会公众对个人所得税关注又相对比较陌生的矛盾决定了中国个人所得税制度改革的取向：着眼于调节收入分配、调整税负结构、增强税制透明度。综合与分类的混合型课税模式是中国个人所得税改革的目标模式。综合与分类的混合型课税模式正是中国寻求最适课税模式的积极探索。中国的个人所得税制度改革已经不能仅仅局限于具体税制要素简单的修改,而是要在综合与分类混合型课税模式下根本性变革。明确界定课税模式的本质和运行,是对具体的税制要素进行设计的前提。综合与分类模式的个人所得税虽是对原有分类课税模式的变革,但在具体设计过程中也应考虑与原有税制的有效衔接,更重要的是考虑中国的经济社会发展现实。个人所得税税制模式转换的关键是对综合征收部分如何进行制度设计,不同的综合制度设计产生的效果不同,所需要的征管条件有别。正是有综合征收部分,所以产生了改革的难点。考虑纳税人的税收遵从度及税制模式相对简化,避免纳税人的非理性行为,中国的个人所得税模式转变应与旧税制有效衔接,也就是分类制基础上综合与分类制。纳税人、征税对象、扣除项目和扣除标准、税率等主要税制要素的设计要有利于降低中低收入群体的税收负担,强化对高收入群体的调节功能,有效调节收入分配,发挥个人所得税的“削高”功能,缩小收入差距。本文所做的制度设计侧基于上述考虑。诚然,在税制模式转换过程中,无论是纳税人还是国家都要经历一定的阵痛期,纳税人了解、适应新的税收制度需要一段时期,国家在这个过程中需要以损失一定的税收收入为代价,但本文认为这是税制模式转换的成本,是中国个人所得税走向成熟必须经历的一个过程。随着中国整体税制结构逐步优化,个人所得税逐步走向成熟,其税制要素设计必将逐步走向科学化、合理化。个人所得税税制要素与课税管理是个人所得税制度运行的“一体两翼”,这“两翼”相互影响、相互作用。个人所得税制度运行效果的优劣与个人所得税课税管理密切相关,课税管理流程的良性运行有利于个人所得税功能的实现。中国个人所得税课税管理,需要在中国经济社会发展现状及税务机关征管现状的基础上进行设计：中国目前以个人为课税单位具有现实的可行性和可操作性,源泉扣缴与自行申报制度的结合可以有效地加强个人所得税的管理,而基于Internet的自行申报流程设计是大势所趋。同时需要完善相关配套制度和措施,主要包括建立个人所得税征管信息平台、建立有效的收入监控制度、建立完善的涉税部门信息共享机制构建协税护税网络、建立个人所得税稽核制度、建立个人所得税援助机制等。征收管理制度、配套机制与措施的完善决定了中国个人所得税制度改革进程的快慢。更多还原

【Abstract】 Along with the development of economy and society, the external environment of China’s personal income tax has changed greatly, and the classified income tax system also produced much defect and inadequateness. To push further the reform of personal income tax system will be necessary for optimizing China’s personal income tax system and promoting the function. The reform of personal income tax system is not the reform of a certain element, but entering a comprehensive reform stage. The reform need to be combined with the present situation of China’s economic and social development, considering the measures maneuverability of overall planning, including the change of the tax mode, and the expense deduction, and the adjustment of tax rates table, and the restructuring collection and management process.The conversion of taxation mode requires the taxpayers not to pay tax passively but actively. This is the substantial change of tax payers’ and tax collectors’behavior, so it is necessary to analyze tax payers’ and tax collectors’ behavior. This paper puts forward that limited rationality of tax behavior that contains the bounded rationality of taxation behavior and the bounded rationality of paying tax. Limited knowledge and limited perception ability and limited memory ability and limited the information processing ability, etc. produce the "bounded rationality" in reality. Designing China’s personal income tax system should be based on this limited rationality, to devise a "satisfactory" tax system, and gradually get close to the optimal tax system. Enhancing the transparency of personal income tax system, and defining internal constraints and external constraints, is effectively an important way to improve limited rationality of tax behavior. This thesis argues that China’s personal income tax should be aimed at different income levels on expanding income gap, by designing different tax elements, to play the function of automatic stabilizers for different income levels, and the adjusting function for high-income people. The phased function of personal income tax is determined by different economic development phases. As the income distribution gap relieves greatly and the income level of resident increased, personal income tax should exert the function of income functions. The level of household income, and the situation of income distribution, and the technology of collection, and the awareness to pay personal income tax composed of the external realistic constraint for designing personal income tax.Since 1980s, the reform of personal income tax system in other countries provides china with beneficial experiences. The rising and practicing of the flat tax and from the comprehensive income tax mode to the dual income tax change, then paying attention to commodity tax again, provide experiences for personal income tax reform of China. In the process of adjusting the China’s overall tax structure, China should design the specific personal income tax according to the national conditions, to play the interaction function of the specific tax system and reasonable tax structure, and to realize the economic development and the social development goals. The contradiction of simplification of tax system and the mixed complicate collection, and the contradiction of the low income distribution of personal income tax and the adjusting income distribution, and the contradiction of social public attention to individual income tax and relatively strange decide the orientation of China’s personal income tax system reform: focusing on adjusting income distribution, and adjusting tax structure, and strengthening tax transparency.The mixed taxation mode of comprehensive and classification is the goal mode of China’s personal income tax reform. The mixed taxation mode of comprehensive and classification is a kind of deviation from standard tax mode, and this deviation is the active exploration of seeking the optimum taxation mode for China. The reform of China’s personal income tax system should not be confined to specific tax elements, but the fundamental reform under the mixed taxation mode of comprehensive and classification. Defining the essence and operation of tax mode is the premise for the specific elements designing. The mixed taxation mode of comprehensive and classification is the revolutionize for the tax mode of traditional classification in the specific design, the effective connection with the existing tax system should be considered, it is more important to consider the reality of China’s economic and social development. The key of the transitions mode of personal income tax system is to design the comprehensive collection, because the different designs need different conditions. It is a difficulty for comprehensive collection. Considering the tax compliance degrees of taxpayers and simplification of tax system, and avoiding taxpayer the irrational behavior, China’s personal income tax shall be the effective connection with the old tax system.The design of taxpayer and the scope of levy and deduction standard and tax rates and other major tax elements should reduce the tax burden on the low and middle income groups, and strengthen the adjustment function for high income group, and play the role of regulating the income distribution and narrowing the income gap through "cutting high". This thesis is based on above consideration for designing personal income tax system. Admittedly, in the process of tax mode conversion, whether taxpayers or countries have to undergo some pains. The taxpayers adapt to the new tax system needs a period and the country in the process may lose certain tax revenue, but this paper believes that it is the cost of tax mode transitions, and is a . process for China’s personal income tax maturity. Then China’s overall tax structure and gradually optimized, and the personal income tax gradually mature, its tax system elements design will gradually move towards being scientific and reasonable.The elements of personal income tax system and taxation management is the "two wings" for the personal income tax system operation. The effect of the personal income tax system is closely related to the tax management. The taxation management of China’s personal income tax should be based on the China’s economic and social development situation and taxation collection. The tax unit should be individual for realistic feasibility and operability, and withholding system can be effectively strengthened through the management of the Internet, and self-declaration process based on internet is the trend. Meanwhile, the relevant supporting system and measures should be perfected, which include establishing personal income tax information platform, and establishing effective income monitoring system, and forming perfect information sharing mechanism among departments, and establishing auditing system for personal income tax, and establishing the assistance mechanism. Collection and management system, and perfect supporting mechanism and measures decide the process of the reform of China’s personal income tax system.更多还原