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《观察与建议》| 改革中国个人所得税制度
This publication outlines personal income tax system reforms in the People’s Republic of China (PRC) following the amendment of the country’s Personal Income Tax Law in 2018.
2018年《中华人民共和国个人所得税法修正案》是中华人民共和国(中国)个人所得税(个税)制度的一次根本性改革。 The Amendment to the Personal Income Tax Law in 2018 was a fundamental reform to the personal income tax system in the People’s Republic of China. 然而,国际比较和案例研究表明,中国的个税制度仍存在一些问题,包括:(1)税基狭窄,(2)专项扣除范围广泛,(3)劳动所得税负重而资本所得税负轻,(4)税率结构未达到最优,以及(5)税收遵从率低。 International comparisons and case studies, however, show that some issues remain. These include (i) a narrow taxpayer base, (ii) broad special deductions, (iii) a heavy tax burden on labor income but a light one on capital income, (iv) a suboptimal tax rate structure, and (v) a low tax collection compliance rate.
澳大利亚、德国、日本、瑞典、英国和美国成功推行税收改革的经验教训充分说明,拓宽税基、限制专项扣除的规模和范围、强化税收遵从度以及提高透明度具有重要意义。 Lessons from successful tax reforms in Australia, Germany, Japan, Sweden, the United Kingdom, and the United States highlight the importance of a wide tax base, a limited scale and scope of special deductions, strong tax compliance, and increased transparency. 基于国际经验,本政策简报提出以下四个方面的政策建议:(1)保持现行基本减除费用标准不变,并将个体经营所得、养老金和年金所得纳入综合所得,以扩大税基;(2)精简专项扣除项目,并限制其适用范围;(3)降低最高边际税率并提高最低边际税率,以优化税率结构;以及(4)加大执法力度,以提高税收遵从度。 Based on international experiences, this note provides policy recommendations in four areas: (i)broadening the tax base by freezing the current level of the basic deduction and including individual business income, pensions, and annuities into comprehensive income; (ii) streamlining and limiting special deductions; (iii)optimizing the tax rate structure by reducing the top marginal tax rate and increasing the minimum marginal rate; and (iv) strengthening tax compliance by stricter law enforcement.
《观察与建议》是一份中英文双语的系列政策报告,由亚洲开发银行(亚行)东亚局内部和外部专家编写,旨在就优先发展问题向东亚的公务人员和高层决策者提供信息和建议。议题主要由政府提出特别请求或由亚行东亚局发起,针对预期可能出现的政策或改革重点论题进行研究并给出建议。
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