摘要
本文所研究的家庭课税制度,是指在个人所得税制中,将家庭作为基本课税因素,把夫妻双方全部应税所得进行共同申报纳税的一种课税模式。在这种模式中,以家庭所得为税基,除基本扣除项目之外,还会区分不同纳税人在家庭人口当量、赡养情况、就业差异、教育支出、身体是否有残疾等,根据不同家庭的不同情况,来确定不同的单项扣除水平。家庭因素对个人所得税的影响一般涉及到:扣除费用、税收宽免、税收退还和家庭成员之间相互结转等四个方面。其中最重要的是费用扣除方式。我国个人所得税的基本功能应当定位于调节居民收入分配和实施宏观调控,据此,本文从研究个人所得税家庭课税模式的优点入手,进而分析在中国实行家庭课税模式的重要意义,重点设计实行个人所得税新模式下的计税单位、税前扣除范围、扣除标准以及税率水平等要素。此外,提出推行家庭课税模式的配套制度改革措施。最后,提出在下一步个人所得税改革进程中,应谨慎、稳妥、分步推进个人所得税家庭课税制度的改革。
The family taxation system studied in this article refers to a taxation model in which the family is the basic taxation factor of the personal income tax system, and the taxable income of the husband and wife is jointly declared and paid. In this model, tax is based on the family income, in addition to the basic deductions, it will also distinguish different taxpayers in the household population equivalent, maintenance, employment differences, education spending, whether the disability of the body. These factors will all determine the level of individual deductions according to the different circumstances of different families. Family factors on the impact of personal income tax generally involve the four aspects： deduction of costs, tax relief, tax rebates and the carry-on between family members. The most important one of these is the cost deduction method. The basic function of individual income tax in China should be located in the regulation of income distribution and the implementation of macro-control. Accordingly, this paper starts from the study of the advantages of the family taxation model of individual income tax, and then analyzes the important significance of the family taxation model in China, focused on the design of personal income tax under the new model of the tax unit, the scope of pre-tax deduction, deduction criteria, tax rate level and so on. In addition, it puts forward reform measures on the family taxation pattern of individual income tax system. Finally, it is suggested that in the next step of personal income tax reform, the taxation system reform of personal income tax should be carried out in a prudent and step-by-step manner.
出处
《财政科学》
2016年第10期43-51,共9页
Fiscal Science
关键词
个税改革模式
家庭课税
配套措施
Model of Individual Income Tax Reform
Family Taxation Pattern
Supporting Measures
