摘要
为解决收入分配格局中劳动报酬比例过低和居民收入比例过低的突出问题,需要高度重视税收调节在实现分配正义中的积极作用。为此,我国个人所得税法改革的目标应当是在逐步提高个人所得税收入规模的基础上,侧重于强化其调节收入分配的功能,选择综合与分类相结合的课税模式。在个人所得税立法中,实体制度建构的重点是完善费用扣除制度,改革和优化税率结构;征管程序制度变革的关键是建立源泉扣缴与自行申报相结合的征管模式,健全个人收入信息监控制度。应当制定推进个人所得税法改革的工作意见,加快税收征管法修订步伐。
In order to solve the outstanding problems of low ratios of labor rewards and residents income in distribution pattern,it is necessary to highly emphasize the positive role that taxation regulation plays in realizing the distribution justice.Therefore,the objective of individual income tax law reform should lay an emphasis the function of regulating income distribution and choose the pattern of combining integrated tax with classified tax on the basis of gradually extending the individual income tax scale.In individual income tax law legislation,the priority of substantive system construction is to improve the expense deduction system and to reform and optimize tax rates.The key point of tax revenue collection procedure system reform is to establish the collection pattern of combining income-deducting taxation with self-declaration and to improve individual income information monitoring and control system.It is necessary to lay down work opinions on promoting individual income tax reform so as to accelerate the revision of tax revenue collection law.
出处
《中国法学》
CSSCI
北大核心
2011年第5期32-43,共12页
China Legal Science
基金
作者主持的司法部国家法治与法学理论研究项目"中国税法通则立法基本问题研究"的阶段性成果
