中外个人所得税制的比较分析与借鉴.pdf

摘要
个人所得税最早起源于英国,始于 1799 年,是对个人取得的各项应税所得征
收的一种税,目前已有 150 多个国家开征了个人所得税。我国现行的个人所得税
制始于 1994 年,由于社会经济环境、税制建设、税收征管等诸多因素的影响,我
国个人所得税应有的调节分配、组织收入的功能远未得到充分的发挥,改革迫在
眉睫。
本文旨在通过学习、分析、比较中外个人所得税制,发现我国个人所得税制存
在种种不足,然后指出了我国个人所得税制存在的真正问题是整个制度规则的运
行失效,并抛弃了传统的或重视公平调节功能或强调财政收入功能的改革思路,
认为矛盾不在于这二者之间,而在于制度的运行失效,导致这两个功能均受损。
以新制度经济学的理论为依据,提出了改革的目标在于融合非正式规则与正式规
则,改进正式规则的可操作性,提高实施机制的效力,促使我国的个人所得税制
能有效运转。在此基础上,本文提出了对于我国个人所得税制改革的设想。
本文的创新之处有以下几个方面:
(1)将新制度经济学的制度设计理论引入到个人所得税制设计中,并结合现
代税制优化理论,提出适合我国国情的对现行个人所得税制改革和完善具有理论
借鉴意义的政策建议。
(2)在我国个人所得税的改革目标上,本文走出了以往学者要么强调调节收
入要么强调组织收入的传统误区,而结合对中外个人所得税制的具体分析,指出
改革的目标在于促进我国个人所得税制的有效运转。
(3)在个人所得税税制改革的方案设想中,始终体现了改革的目标,紧紧抓
住三个环节,即:正式规则与非正式规则的对接;正式规则的可操作性;实施机
制的有效性。

关键词:个人所得税制;比较;分析;借鉴
I
Abstract
The Individual e Tax is the tax that imposed on all kinds of taxable e
obtained by individuals. It started from Britain ,in 1799. At present ,already more than
150 countries have levied the Individual e Tax. Our country's current Individual
e Tax System started in 1994, because of the influence in such a great deal of
factors as social economic environment , tax system construction , tax collection and
management ,etc., the due regulation of Individual e Tax of our country is
distributed , organizes the function of the e not to get abundant full play far, it is
extremely urgent to reform.
This text aims at through studying, analyzing Chinese and foreign Individual
e Tax Systems, find all sorts of that the Individual e Tax System of our
country exists is insufficient, then pointed out the real problem that the Individual
e Tax System of our country exists is that the operation with regular whole system
loses efficiency, have abandoned the traditional one or paid attention to the fair
regulating function or the thinking of reform of emphasizing the function of the fiscal
revenues, thought to be too contradictory to lie in the two , but lie in the operation of the
system loses efficiency, two functions