关于我国个人所得税费用扣除的思考

2008年3月1日起，个人所得税费用扣除标准（免征额）从1600元提高至2000元。然而，该标准实施半年后，提高个人所得税免征额的呼声就不断响起。个人所得税费用扣除的标准应该怎样，才能真正实现税收的公平原则，缓解收入分配不公平的问题。     

由我国个人所得税免征额调整引发的思考

<个人所得税法>从实施以来,我国已经对免征额进行了三次调整,最近两次调整的时间间隔很近,似乎个人所得税的问题只是一个免征额的变动问题.对居民来说,个人所得税问题的实质是税负的轻重和公平问题.免征额是对个人工作和生活费用的扣除,是一个动态的概念.历次免征额的调整,只是解决个人所得税问题的权宜之计,而要真正实现个人所得税调节个人收入、实现量能负担的税收公平原则,就必须对个人所得税进行全面改革.     

我国工资薪金所得免征额规定存在问题分析

我国现行个人所得税关于工资薪金所得免征额规定,存在着免征额偏低、以个人为扣除单位不合理、扣除项目和标准不明确,难以体现生计需求、全国实施统一的免征额不能综合考虑各地的生活水平、居民收入和基本生活支出水平的差异性等问题。这些问题的存在,既不能体现税收公平原则,也给税法的适用带来诸多问题。     

我国工资薪金所得免征额规定存在问题分析

我国现行个人所得税关于工资薪金所得免征额规定,存在着免征额偏低、以个人为扣除单位不合理、扣除项目和标准不明确,难以体现生计需求、全国实施统一的免征顿不能综合考虑各地的生活水平、居民收入和基本生活支出水平的差异性等问题.这些问题的存在,既不能体现税收公平原则,也给税法的适用带来诸多问题.     

浅析个人所得税免征额

以免征额在个人所得税中起到的无法取代的作用为切入点,说明个人所得税中运用免征额的意义,并从我国个人所得税工薪免征额的历史沿革中总结出经验及教训,分析说明各收入阶层的纳税人的税负减轻状况的差异,还有部分高收入者税负是否提高,以及是否税负横向公平等客观事实,提出个人所得税免征额不应搞全国同步走,并提出了有关个人所得税免征额改革的建议。     

对我国现行个人所得税制度的分析

个人所得税是对个人 (自然人 )取得的各项应税所得征收的一种税。我国现行的个人所得税制度是自 1 994年 1月 1日起施行的《中华人民共和国个人所得税法》。现行制度将个人所得税的应税所得项目划分为 1 1大项 ,税率按所得项目不同分别确定 ,每一项所得根据其收入金额的大小确定相应的费用扣除标准及税率。这种课税模式就是分类所得课税模式。下面从评判税制是否合理的原则——公平与效率原则来对我国现行的个人所得税制度进行分析。一、从公平原则来看 ,我国现行的个人所得税制度税负欠公平税收的公平原则指的是要求税收纠正社会经济中的分…     

国际经验对我国个税改革的启示

作为调节再分配的重要工具,个人所得税发挥着调节个人收入、促进社会公平的作用。工资薪金所得减除费用标准调整为1600元,已于2006年1月1日起施行。但1600元的免征额仍然不尽合理,不够人性化。参照美国,澳大利亚等国家的成功经验对我国个人所得税的改革启示如下：我国个人所得税应缩减税率级数,拉大税级距；应更加明确规定税前可扣除费用项目。     

论个人所得税的公平原则

文章主要从个人所得税公平原则的内涵和意义出发，深入分析了衡量个人所得税纳税公平的标准以及如何权衡税收公平与效率原则。     

个人所得税制改革的设计原则

税收原则是建立税收制度必须遵循的准则。为了更好地推动个人所得税的改革，必须认真研究指导个人所得税改革的税收原则。本文根据现阶段国情，提出应遵循公平、效率和法制三原则，对个人所得税制的诸多要素进行改革。     

浅议个人所得税改革的政治经济学因素

传统的税收理论把个人所得税划分为综合、分类和混合税制三种类型。我国理论界在个人所得税效率和公平的认识上也存在误区：一方面认为分类税制征管方便,成本低;另一方面认为分类税制可以区别征税,能更好地处理公平问题。事实上,个人所得税从是否分类和是否累进征税两个维度可以划分为四种类型。从征管效率看,综合税制要优于分类税制,比例税制要优于累进税制;从公平角度看,综合税制也更符合市场经济公平竞争的精神。所以,我国的个人所得税的改革方向应该是综合比例税制。近几年个人所得税工薪所得免征额进行了两次调整,主要是受到利益集团的影响,调整基本上与税刺改革的效率和公平目标无关。个人所得税改革的关键是要选择合适的税制类型,采取整体推进全面改革的方式。同时,改革中应该警惕利益集团的影响。     

个人所得税税率的国际比较及其对中国的启示——以美英两国为样本

20世纪80年代以来,以“降低税率、减少级距”为主要内容的个人所得税税率改革已是大势所趋,中国目前的个人所得税税率未能很好地起到调节收入的作用,我们可以借鉴美英两国个人所得税税率改革过程的经验,结合中国国情,通过对免征额和初始税率、最高边际税率累进数及管理成本等因素的确定,选择有波动的减速累进路线。     

Help the Low Skilled or Let the Hardworking Thrive? A Study of Fairness in Optimal Income Taxation

In a model where agents have unequal wages and heterogeneous preferences, we study the optimal redistribution via an income tax, when the social objective is based on a combination of efficiency and fairness principles, and when incentive issues are taken into account. We show how some fairness principles entail specific features for the optimal taxes, such as progressivity or tax exemption for incomes below the minimum wage.     

对我国结构性减税问题的思考

本文认为,结构性减税就是要在税收总规模不变甚至适当增加的前提下，削减一些特定纳税人或特定税收项目的税负，其中最主要的是要削减中低收入者缴纳或负担的税收；在减税的方案上，主要是降低对人民衣食住行课征的增值税和营业税并全面推开“营改增”，适时调减企业所得税税率，并在工薪个人所得税制度中加进个性化的费用扣除标准。上述降税的收入损失可以通过提高消费税和个人所得税最高税率的办法加以弥补。     

Progressive taxation and corporate liquidation policies with mean-reverting earnings

This paper develops a real options model of an all-equity financed firm that receives mean-reverting earnings and is subject to progressive taxation. Tax progression arises from an exogenously given tax exemption threshold such that the firm pays no corporate income taxes should its earnings be less than this threshold. The firm possesses a perpetual option to liquidate its operation for a deterministic salvage value at any time. We show that the firm optimally exercises the liquidation option at the first instant when its earnings reach an endogenously determined threshold (the liquidation trigger) from above. Using numerical analysis, we show that the liquidation trigger is higher or lower than the exogenously given tax exemption threshold, depending on whether the tax exemption is below or above a unique critical level, respectively. We further show that the liquidation trigger is strictly decreasing for all tax exemption thresholds less than the critical level, and can be hump-shaped for all tax exemption thresholds greater than the critical level, especially when the salvage value is small. Corporate income taxes as such are not neutral when tax schedules are progressive.     

The taxation of passive foreign investment: lessons from German experience

Abstract The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low‐tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules are quite effective in restricting investments in low‐tax jurisdictions. We find evidence that the German 2001 tax reform, which unilaterally introduced exemption of passive income in medium‐ and high‐tax countries, has led to some shifting of passive assets into countries for which the exemption was previously limited.     

Progressive taxation,tax exemption,and corporate liquidation policy

This paper develops a real options model of a firm that operates in continuous time with an infinite horizon. The firm receives stochastic profit flows that are subject to progressive taxation. Tax progression arises from an exogenously given tax exemption threshold that makes the average tax rate increase with the tax base. The firm possesses an option to liquidate its operation, which is optimally exercised when the firm's profit flow reaches an endogenously determined threshold level (the liquidation trigger) from above. We show that the firm's liquidation trigger under progressive taxation increases with either a reduction in the tax exemption threshold or an increase in the corporate income tax rate. Corporate income taxes are thus not neutral when tax schedules are progressive.     

Corporate tax rates and foreign direct investment in the United States

A significant research effort has been directed at establishing the determinants of foreign direct investment (FDI), with taxation policy identified as an important factor. However, the empirical literature has been limited in several respects, with most work focused exclusively on host country tax regimes. This paper seeks to extend the boundaries of FDI empirical inquiry by using a panel of nine investing tax exemption and tax credit countries over the period 1982–2000, constituting more than 85% of total US FDI inflows, and incorporating home country tax rates to analyse two as yet unanswered questions. First, are corporate income tax rates an important determinant of FDI in the US? Secondly, do investors from tax credit countries differ significantly in their tax response relative to those from tax exemption countries?     

The repatriation incentive of the foreign dividend exemption system

Due to the high taxation of domestic corporate income, Japanese multinational enterprises have avoided to repatriate foreign profits to Japan for quite some time. As a consequence, the Japanese government introduced a new taxation system in 2009 – the so called dividend exemption system – which was aimed at reducing the effective tax burden of foreign dividends of Japanese multinational companies in order to increase tax revenue and stimulate economic growth. Applying a theoretical framework which allows comparing the repatriation incentive of the old and new Japanese tax systems, we find that in the long-run the tax regime change fails to incentivize foreign subsidiaries to repatriate foreign profits. Especially subsidiaries with high leverage located in countries with low corporate taxes and low dividend taxes might reinvest rather than distribute their earnings in the dividend exemption method.     

完善我国个人所得税制的构想

个人所得税是我国税收的主体税种,在对社会成员收入分配的调节中具有其他税种无法替代的作用,是贯彻国家宏观政策、体现社会公平的重要工具。我国的个人所得税制从建国初到现在,虽几经合并与改革,但从经济和社会发展及国际税收发展趋势等视角来看,仍然存在着诸如课税模式老化;税率设计不合理、边际税率过高;计征方法和费用扣除标准不合理;征管效率低下等问题。改革和完善我国现行个人所得税制,建立科学合理的个人所得税征收管理制度,是我国目前收入差距逐渐扩大,经济结构需要转型的新形势下亟待研究的重要课题。本文通过对我国现行个人所得税制种种弊端的分析,提出了应建立适合我国国情的分类与综合相结合的个人所得税模式;逐步扩大个人所得税税基范围;调高个人所得税免征额;实行＂少档次、低税率＂的累进税率模式;增加家庭联合申报方式;加强税收征管,减少税源流失等改革构想。