论个人所得税之异类主体及其法律归位

个体工商户、个人独资企业、合伙企业、被承包和承租的企业是个人所得税的异类主体,扭曲了所得税制,令个人所得税制复杂化和低效率。修订个人所得税法和企业所得税法,逐步建立综合与分类相结合的个人所得税制,将个体工商户、个人独资企业、合伙企业、被承包和承租的企业法律归位为企业所得税纳税义务人,适用企业所得税法,既矫正所得税制,又有利于提高中小经营者的经营管理水平,也促进税务机关提高税务管理水平和征收效率。

On personal income tax's different subject and its legal right

Family proprietorships, individuallyowned enterprise, partnership business, by contract and lease business are the heterogeneous taxpayers of the individual income tax. They distort the income tax system and make the individual income tax system complicated and inefficient. The individual income tax law and the enterprise income tax law should be redrafted and gradually establish both the comprehensive and classification personal income tax system. And make the family proprietorships, individually -owned enterprise, partnership business, by contract and lease business became the taxpayers of the enterprise income tax and apply to the enterprise income tax law. In this way, can we correct the income tax system, improve the small and medium-sized business operators＇ management level, promote the tax authority to improve the level of tax administration and collection efficiency.