个人所得税免征额之我见

个人所得税作为实现税收公平分配职能的首要税种,对社会收入分配调节起着重要作用,但目前我国现行的个人所得税制度仍不健全,其调节力度和效果不尽人意。具体影响其调节力度和效果的因素很多,免征额是确定计税依据的第一环节。本文主要从个人所得税免征额确定依据方面谈了一些自己的见解。     

个人所得税法综合所得免征额制度的法律反思

个人所得税法综合所得免征额制度的应然价值在于保障中低收入者的生存权和基本发展权、贯彻法律保护弱者的精神、鼓励劳动者以劳动创造财富等.但在实践中,免征额制度设计缺乏实质正义,并未完全践行其制度价值,如免征额提高带来的减税利益并非所有人都享受、未考量居民劳动性所得的用途等.为重构免征额制度价值,首先要明晰免征额应适用于大多...     

现行税率下个人所得税免征额提高的影响

关注我国个人所得税工资、薪金所得免征额的问题.首先对我国个人所得税免征额调整的情况进行简要回顾;随后在现行免征额制度下选取九级收入水平进行计算,得出相应的应纳税额和对应的收入差距情况,并通过假设计算免征额分别提高至5 000元、8 000元和10 000元时各收入水平的应纳税额变化及对应的收入差距变化情况.     

论个人所得税免征额调整的合理性

目前我国工资薪金个人所得税免征额统一为每月3 500元。随着我国税制改革的深入,个人所得税制也将实施综合征收制,在此基础上个税免征额的确定可参照公式个税免征额=基准免征额+凭票核准免征额,根据纳税人实际情况进行据实免征额制,这样既保证个人所得税的中央税特征,有利于培养纳税人自觉纳税意识,又能解决统一免征额度导致的个人所得税税负的地区差异问题。     

个税免征额理性提高的经济内涵分析

本文从个税改革的最终目标出发,通过分析此次个税理性修改方案的必要性和修改方案实施后各阶段收入人群的纳税结构情况,从经济内涵论证理性提高个税免征额的必要性及其经济结构变化,指出个税改革尚存的缺陷,并提出针对性的政策建议。     

浅谈个人所得税免征额调整对人们生活的影响

十一届全国人大常委会第二十一次会议通过了关于修改《个人所得税法》的决定,将个人所得税免征额提高到3500元,于今年9月1日起施行。在此介绍了个人所得税免征额的定义,简单分析了旧的个人所得税免征额2000元存在弊端,新个人所得税免征额调整至3500元的合理性,充分肯定了这次个人所得税改革的必要性和积极性。     

个税免征额的提高对恩格尔系数的影响

文章对我国近15年的恩格尔系数进行了回顾,分析了我国个税免征额的提高对恩格尔系数的影响。研究发现,个税免征额的提高对居民可支配收入的无损增长,改变了居民的消费心理,使居民更多地进行消费支出,并且对恩格尔系数的降低和阻止恩格尔系数的回升产生了积极影响。     

起征点与免征额辨析

一、“起征点”不是“免征额” 近些年,工资薪金个人所得税的费用扣除标准成为普通民众关注的焦点,每年全国“两会”都有人大代表、政协委员提出有关“起征点”的建议、提案,不少电视、报刊、网络媒体都以《个人所得税“起征点”由2000元提高到3500元》的醒目标题报道有关新闻。其实,个人所得税所谓的“起征点”按照专业术语来讲应该叫做“免征额”,“起征点”与“免征额”是两个不同的专业术语。     

个税免征额调整对居民收入分配的影响分析——以海南省为例

个人所得税工薪税目的免征额从2006年以来调整了3次,但目前我国收入分配不公的现象还很严重,因此有些民众认为个人所得税免征额偏低。基于海南省1998—2010年居民收入的数据,运用虚拟变量模型分析个人所得税免征额调整与居民收入的关系。分析表明个税免征额调整与居民收入和居民可支配收入的差额没有显著关系,说明个人所得税免征额调整对居民收入分配没有起到显著的调节作用。     

我国开征物业税相关问题的思考

首先讨论了物业税开征中热点的土地出让金的去留问题;再而对房地产保有、开发交易环节的税种设置以及大量收费问题提出了一些想法;最后从房地产市场供给、需求两方面深入讨论了物业税开征对房价的影响.     

中国税费减免退措施案的分析与建议

中国税费减免退措施案中美国及墨西哥指控我国鼓励类外商投资项目采购国产设备增值税退税政策、鼓励类外商投资项目国产设备投资所得税抵免政策、技术改造国产设备投资所得税抵免政策等违反了中国应承担的WTO义务。本文认为鼓励类外商投资项目采购国产设备增值税退税政策不具有扭曲国际贸易活动的效果,没有违反SCM协议的相关规定。上述政策都属于财政性措施,应当适用GATT第3.2条的有关规定,美国及墨西哥依据第3.4条的指控是适用法律错误,应当承担败诉的结果。     

Public Choice and Land Tax Fairness

Land value taxation (LVT) as desirable U.S. tax policy was brilliantly set forth by the American publicist and economist, Henry George, in the book Progress and Poverty, published 100 years ago. Economists concerned with state and local taxation have generally accepted the basic elements of George's analysis. The absence of substantial LVT legislation despite the economic efficiency and ethical strengths of land as a tax base arises from two sources. First, the public perception of land has not separated land's attributes from those possessed by other property. Second, land ownership data have not been gathered and publicized. Groups favoring taxes that promote economic justice and efficiency should support efforts to develop land ownership data. It would be an important first step toward fully utilizing the potential of LVT.     

Lessons for Economic Reform Based on Pennsylvania's Experiences with the Two-Tiered Property Tax

A bstract .   Although economic theory indicates that the imposition of a two-tiered property tax system facilitates urban revitalization, localities in most states have not been authorized to institute a two-tiered property tax. The authority to implement such a tax is partially determined by a state constitution's uniformity and equal protection clauses and tax rate ceilings. An analysis of these provisions reveals 23 states may establish a two-tiered tax, but implementation in 20 of the states must await the passage of state-enabling legislation. Because of the dearth of experience in enacting legislation and the absence of literature that provides guidance for securing its passage, the politics of enacting Pennsylvania's 1998 statute are assessed. The case study clearly indicates that enabling legislation enjoys bipartisan support as well as the backing of urban and rural representatives. However, the legislation's fate is primarily determined by the composition of local electorates and the political power of farm lobbies.     

基于粒子群优化算法的房地产税基评估——以武汉市10个区的数据为例

房产税改革的核心和关键就是如何准确合理地进行房地产税基评估,税基评估主要有三种基本途径:市场途径、收益途径、成本途径。通过探究国外税基评估的经验,针对现阶段中国房地产基本信息数据库还不完备、评估技术还不成熟等问题,提出了一种新的房地产税基评估方法,选取了武汉市10个区的房地产样本数据作为研究对象,通过改进的粒子群优化算法(WCPSO)对这10个区的房产单价进行评估。该算法弥补了房地产基本信息数据库不完善和计算机辅助批量评估(CAMA)技术难以大范围应用的短板,能够通过少量样本数据和参数进行估算。该算法的评估结果与实际房地产单价相比误差率在5%以内,适合于房地产税基评估,前景广阔。     

论物业税与现行房地产税收的关系

目前房价居高不下,政府调控房地产市场的措施陆续出台,在众多调控措施中,备受关注的一项措施是开征物业税。在开征物业税的过程中,必然会涉及到如何处理物业税与现行房地产税收的关系。对此,专家学者从不同角度发表了各自的看法。本文认为,现行的房产税、城镇土地使用税、城市维护建设税、教育费附加应该并入物业税,耕地占用税应并入土地出让金,土地增值税应该取消或并入物业税,契税应继续保留。我国应该通过正确处理物业税与现行房地产税收的关系,健全房地产税收体系。     

Property Tax and Housing Returns

This paper evaluates the effects of property tax on housing. While land tax and capital gains tax are widely used for curbing hoarding of land and speculation, its effectiveness is inconclusive. The imposition of a capital gains tax will impair the liquidity of property transaction, lower the rate of return on property investment, and reduce revenue from land sales which represents an important tax resource for the communities. This paper shows that a capital gains tax is capitalized into housing prices. Individuals tend to postpone the purchase of houses because of transaction taxes. Using an impulse response function, we show that a transaction tax has a dynamic negative impact on housing returns. While this paper focuses on Hong kong, for the purpose of comparison Singapore and Taiwan are also discussed.