个人所得税地区间汇算清缴方法研究

综合与分类相结合的个人所得税制改变了个人所得税按来源地缴纳和分享的模式。个人综合所得的所得税征收时实行预扣预缴和次年汇算清缴制度。当个人综合所得来源于多个地区时,需要在不同预扣预缴地区间进行汇算清缴。如何在不同收入来源地分配税收成为地区间汇算清缴制度设计的重要关键。本文首次从税收创造和税后收益分配角度,建立了两个税收分配的合作博弈模型。比较分析发现,使用解决"破产问题"的方法都是把地区的所得和总税收作为给定的参数,没有考虑地区所得和税收之间的生成关系和累进税率。我们的研究证明夏普利值作为合作博弈的解,具有公平性、效率性和单调性,是个人所得税地区间分配方式的合适选择。

A Study of the Regional Tax Revenue Distribution Methods in Individual Income Tax Annual Settlement

The individual income taxes from different sources belong to the source jurisdiction before the 2019 comprehensive income tax reform.For the income from different sources,the income tax has been withheld at the source jurisdiction.At the end of year,after the taxpayer calculates his/her comprehensive income and files his/her tax return,the tax administration authorities need to settle the difference of the tax withheld and total tax revenue.How to distribute the tax revenue to the different sources of income is the key element in the design of individual income tax final settlement.From the cooperative game theory perspective,the distribution of individual income tax revenue among related regions is a problem of distribution of the gain of cooperation.The methods in bankruptcy problem and Shapley Value are considered and the Shapley Value is the prominent solution which satisfies the principles of efficiency,equity and monotonicity.