【摘要】 个人所得税以"建立综合与分类相结合的税制"为改革目标,历经二十余载未取得实质进展。原因在于将税制模式作为个人所得税法律制度的评判标准,而难逃改革目标不确定的藩篱。税收构成要件的统一性、客观性和确定性之应然向度为个人所得税改革目标的细化与明确提供了有益思路。个人所得税改革目标的推进,应在坚持税收构成要件法定、完备和明确的前提下,区分税制模式对其构成要件要素的影响,先改进税收身份判断规则、纳税客体界定的方法、纳税客体归属规则、税率的设置,再考量税制的"综合"程度,对课税单位、纳税客体的结构、税基的扣除进行设计。更多还原

【Abstract】 Personal income taxation reform did not achieve substantial progress after more than twenty years,which goal is to establish a tax system that combines taxonomy with classification. The fundamental reason is that we use the tax model as the standard of personal income tax legal system,which leads to uncertainty in the objectives of the reform. The inherent characteristics that Unity,objectivity and certainty of the constitutive elements of taxation provides a useful idea for the refinement and clarity of its reform objectives. The advancement of reform goals of personal income taxation should adhere to the premise of the statutory,completeness and definitude of tax constituent elements,and then distinguish the impact of the tax system on its constituent elements. Accordingly,we improve firstly the tax identity judgment rules,tax object definition method,tax object attribution rules,and tax rate. And then consider the degree of "synthesis" of tax system to design of taxation unit,tax structure,tax base deduction.更多还原