《观察与建议》| 改革中国个人所得税制度

《观察与建议》2020-02 | 改革中国个人所得税制度

Observations & Suggestions 2020-02 | Reforming the Personal Income Tax System in the People’s Republic of China

本出版物概述了自2018年中华人民共和国（中国）发布《个人所得税法修正案》以来，中国个人所得税制度的改革。
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，中国发布《个人所得税法修正案》，迈出了个人所得税（个税）改革的重要一步。然而，中国要进一步完善其个税制度，仍有一些必须考虑的问题。根据国际经验和国际比较，本出版物建议中国的个税制度改革应包括：（1）扩大税基，（2）精简专项扣除项目，并限制其适用范围，（3）优化税率结构，以及（4）提高税收遵从度并加大执法力度，以加强税收征管。

The PRC has made significant steps in amending the country’s Personal Income Tax Law in 2018. Yet, there are still issues to consider for further improvement. Based on international experiences and comparisons, this publication recommends that personal income tax system reforms in the PRC must include (i) broadening the country’s tax base, (ii) streamlining and limiting special deductions, (iii) optimizing the tax rate structure, and (iv) reinforcing tax collection and administration by strengthening compliance and improving law enforcement.

Abstract

摘要

• 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.

关于《观察与建议》

《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。

Observations and Suggestions is an English-Chinesebilingual publication series produced by experts from inside and outside ofADB's East Asia Department. The policy notes are designed to provideinformation and advice on development issues to East Asia’s civil servants andpolicymakers. They are produced either on request from the Government or as aninitiative of the East Asia Department on topics expected to emerge as policyor reform priorities.

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