论个人所得税的二元课税模式

由于综合个人所得税制在理论基础和实际征管方面都存在着难以克服的困难,发端于北欧国家的对劳动所得适用累进税率而对资本所得适用比例税率的二元个人所得税制就成为一种较为现实而理想的模式,在国际上正得到日益广泛的支持。我国近年提出的综合与分类相结合的个人所得税制模式近似于二元所得税制,应当作为个人所得税改革的长远目标,但还需对具体制度安排进行恰当的设计。

Research on the Dual Personal Income Tax

Due to the feedbacks of comprehensive income tax both in theory and in practice,the Nordic dual income tax,which applies progressive rate on labor income and flat rate on capital income,has got much support in western countries.The schedular-comprehesive personal income tax currently under discussion in China is to some extent a kind of dual income tax and is desirable to serve as one of the long-run targets of the tax reform,given that some detailed arrangements well designed.