个人所得税的累进性改革问题——基于单一个人所得税改革的前景分析

按照与市场经济运行机制相适应的要求,对个人所得税制度进行一次比较彻底变革,除了应在税基方面建立起分类与综合相结合的个人所得税制以外,一个核心的问题就是重构个人所得税的税率结构。我国可实行分两步走的渐进改革方案和一步到位的单一税改革方案。改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。中国具备实施单一税改革的政治、财政与技术条件,目前改革的时机也是合适的。

On the Problem of Progressives of Personal Income Tax:An Analysis from the Perspective of Flat Tax Reform in China

In accordance with the requirement of fitting for the operating mechanism of market economy,the personal income tax needs a fairly thorough reform.In addition to the construction of the personal income tax system combining the classification and integration in the aspect of tax basis,one center problem is to restructure the tax rate structure of personal income tax.China can adopt the gradual reform scheme of the two-step approach and the flat tax reform scheme of the one-step approach.The personal income t...