我国个人所得税改革的误区及其突破

我国个人所得税改革存在一定的误区:税制改革的重点在于流转税、当前个税属于综合与分类相结合的税收模式、劳动所得作为个税的改革核心等。反思改革误区,我国个人所得税改革应实现三点突破:一是个税改革重点应由劳动所得转向资本所得,以股息和红利所得作为资本所得课税的改革核心,取消根据持有时间长短而差别计税的优惠政策;二是不断扩大个人所得综合征税的范围,逐步实现对资本所得的综合课税、以半二元模式作为我国综合与分类相结合的个税改革模式;三是缓步实现对个人所得税的"增税"调整,促进我国税制结构向"双主体"模式合理过渡。

Misunderstandings and Breakthroughs in the Reform of Chinese Personal Income Tax

There are some misunderstandings in the reform of Chinese personal income tax,the focus of tax reform lies in turnover tax,the current tax mode is the combination of synthesis and classification mode,labor income as the core of personal income tax reform,etc.To Reflect on the misunderstandings of reform,three breakthroughs should be made in the reform of Chinese personal income tax:Firstly,the focus of personal income tax reform should be shifted from labor income to capital income with dividends as the core of capital income tax reform,and the tax preference should be canceled;Secondly,we should expand the scope of the personal income tax,to realize the comprehensive taxation of capital income gradually and make the Semi-Dual Income Tax to be the tax reform mode;Finally,we should adjust the personal income tax slowly and shift the tax system structure to the**dual subject"model in a smooth transition path.