摘要
个人所得税对调节收入分配、推进共同富裕具有重要作用。2018年,《中华人民共和国个人所得税法》进行了修正。我国个人所得税制度实现了由分类征收向综合与分类相结合征收的转变。本文从现行税制出发,分析下一步将经营所得纳入综合所得征收个人所得税的必要性和可行性以及综合所得扩围改革中必须要解决的问题,并借鉴国际经验,分别从税收制度和税收征管两方面提出相应的对策建议。
Individual income tax plays an important role in adjusting income distribution and promoting common prosperity.The Individual Income Tax Law of the People's Republic of China was amended in 2018,realizing the transformation from classified collection to the combination of comprehensive and classified collection.Starting from the current tax system,the paper analyzes the necessity and feasibility of including the business income to the comprehensive income for individual income tax purpose,and discusses the problems that must be resolved in the reform of comprehensive income expansion.Finally,the paper puts forward relevant suggestions from the perspectives of tax system and tax administration by refring to international experience.
出处
《国际税收》
CSSCI
北大核心
2023年第11期70-79,共10页
International Taxation In China
关键词
个人所得税
综合所得
经营所得
税收公平
Individual income tax
Comprehensive income
Business income
Tax equity
