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。

A Political Economics Perspective to the Amount of Tax-free

According to traditional taxation theories,individual tax falls into three categories: comprehensive income tax,classified income tax,and mixed income tax.The economists in China have made mistakes in the issue of equity and efficiency in this regard.On one hand,there exists some misunderstandings that the efficiency in levy;on the other hand,there are also some misunderstandings that the classified income taxation plays a better part in promoting equity in the process.In fact,the individual income taxation...