对我国当前个人所得税流失问题的探讨.docx

1、对我国当前个人所得税流失问题的探讨对我国当前个人所得税流失问题的探讨一.前言随着我国社会经济的稳定发展，个人所得税已成为我国税收体系中的一个十分重要的税种，该税种在组织收入与调节社会、经济方面的作用将越来越明显。个人所得税是世界上最难征管、最易流失的税种。在发达国家，应收未收的税款占全部应收税款一般在10%以上。我国还处于社会主义初级阶段，市场经济发育还不完善，个人所得税流失更为严重。我国个人所得税流失的主要方式和渠道主要有:利用工资薪金所得避税;个体经营者变个人收入为企业费用进行避税;提供劳务者将报酬分次计取进行避税;大量灰色收入、地下收入以现金交易方式避税等方式。如果不能采取有效措施，遏止

2、个人所得税的流失问题，这将会对我国收入分配、资源配置和财政收入等产生严重的不利影响。二.中外研究现状和发展趋势为了有效治理个人所得税流失的问题，20世纪80年代后，美国、英国、加拿大、日本等国都积极采取措施来改进个人所得税流失状况。美国在20世纪80年代实行个人所得税税制改革和简化，1986年的税制改革中取消了多项个人所得税抵免税或扣除，另外，为了缓解个人所得税税率爬坡引发的个人所得税税赋增加，美国还实行了个人所得税的自动指数化调整，或定期将个人所得税豁免等级上调，以抵消通货膨胀的影响，这样减免了高收入者个人所得税纳税人通过逃避缴纳个人所得税实际收入下降的动机。日本更是从法律保障和惩罚角度加大

3、个人所得税管理，于1990年颁布个人所得税征收法和个人所得税征收法施行令两项法律、法规，它赋予了国税局行政执法权、个人所得税优先权、纳税义务扩张权、加强征收权以及拖欠个人所得税处理权等一系列权利并附有严格的刑事处理规定。加拿大的所得税法规定，艺术家或运动员等高收入人群若在加拿大就业或从事营业活动，那么他们应该缴税，不过在收入源泉处可得到税收扣减。音乐家和运动员一般通过非居民管理公司来提供劳务，加拿大时常制止这种虚假的行为。相比较而言，我国对个人所得税流失及治理的研究还处在起步阶段。由于计划经济体制下并不重视税收及其征管，20世纪80年代前我国在税收及征管方面的研究比较薄弱。20世纪90年代后，

4、随着我国市场经济体制的确立，特别是1994年全面税制改革后，税收及其征管逐渐成为实务界和理论界的研究热点。马念谊和韩晓琴认为，近年我国个税收入大幅增长，同时税收流失问题也较突出。应借鉴发达国家估算所得税流失的经验。建立和完善我国的个人所得税流失估算方法体系。王惠殊认为个人所得税是我国财政收入的主要来源之一 。然而，在我国现行税制中，个税被公众认为是税收流失最严重的税种。其主要原因在于：征管方式、征管手段落后，对违法者处罚不力，纳税人纳税意识淡薄等。针对我国目前个人所得税流失的状况、原因和主要影响进行分析，并在此基础上对我国个人所得税改革和完善浅谈了几点建议。庞健认为我国个人所得税流失的原因是多

5、方面的，但制度上存在的漏洞和问题是其最根本和主要的原因。从制度因素考察，主要包括:分类所得税模式、征管权归属、税基的确定、税率的设计、征管方式等。为此，结合我国实际提出解决税款流失的具体对策。杨晓榕认为应采取有效对策从各方面防范个人所得税流失,包括:加大宣传教育力度,增强公民自觉纳税的意识;通过改革单一的分类征收的税制为综合与分类相结合的混合税制、调整税率结构、重订费用扣除标准等改革来完善个人所得税税制;加强税源监控,加大对偷逃税的打击力度,全面提高征管水平。潘理权认为我国现行的个人所得税体系无论是在对收入调节上，还是税制的设计上，无不显露出公平的缺失。为此，必须加强对高收入者的税收征管，完善

6、个人所得是制度，从而建立起以公平为基准的个人所得税体系，促进和谐社会的构建和发展。吴茂松从理论与实践相结合的角度研究我国个人所得税流失的原因、情形，并探索如何完善我国现行个人所得税法的相关规定，加强征收管理，为税款流失提出法律对策就具有重要的理论意义和现实价值。龚锋、黄庆提出我国个人所得税流失率约在50%左右，我国个人所得税的税制改革和税收治理已迫在眉睫，并提出改进税收征管模式，提高税务人员的综合素质，提高征管水平的建议。王道树对美国国内收入局采用的估算方法进行了详细介绍,对其利用估算结果制定美国税收征管战略的情况进行了全面分析。最后,借鉴美国经验对我国开展税收流失估算工作、制定税收征管战略提

7、出了几点建议。李华和朱洁结合山东省青岛市个人所得税征管调研情况,分析了交叉型和并立型综合和分类相结合个人所得税具体征收模式对税收征管的要求,并借鉴国际先进经验,提出了具体的改革建议。苏子微从高收入者个人所得税角度， 利用简单税收流失测算工具，结合我国高收入者偷逃个人所得税的实际情况，对我国高收入者个人所得税流失及其治理对策进行了深入探讨。介绍个人所得税的征收依据、公共经济学的收入分配理论和税制改革理论，总结我国属于高收入的行业和人群，以及高收入者偷逃个人所得税的手段和形式，并估算出我国近几年高收入者个人所得税流失额。三本课题研究内容和思路论文主要从以下四个部分对本课题进行研究。第一部分，对当前

8、我国个人所得税流失现状进行阐述。第二部分，分析个人所得税流失的原因，从流失的主要方式、渠道以及流失的主要原因两个方面揭示当前现状。第三部分，主要说明个人所得税流失所带来的后果，包括对收入公平分配、对资源配置和宏观调控、对财政收入的影响。第四部分，提出对我国个人所得税改革和完善建议。具体措施包括：建立综合征收与分类征收相结合的方法；政府应加强个人所得税的调控力度；实行有差异的基本生计扣除加专项扣除标准；降低个人所得税边际税率及合理设计累进级次；建立严密有效的征管机制及提高个人所得税征管水平。四.结语近年来，随着我国经济的发展及人们对个人所得税认识的不断深化，个人所得税在我国经济生活中将发挥越来越

9、大的作用的时候，其流失问题又严重困扰着其作用的发挥。导致我国个人所得税流失的问题和原因很多，比如:有纳税人方面的原因，也有税务部门征管方面的原因，但是，最根本的原因还要从我国个人所得税制度本身存在的缺陷和漏洞方面来考察。个人所得税在我国开征的历史毕竟不长，它的发展规律还需要我们不断的研究、探索和掌握。对于我国个人所得税流失问题，我们应当从我国国情出发，实事求是的解决问题;同时，应当充分借鉴西方发达国家在治理个人所得税流失方面所采取的行之有效的措施，为我所用。只有这样，我们才能在治理我国个人所得税流失问题上少走弯路，并不断地完善我国个人所得税制度，从根源上上防止个人所得税流失现象的发生。当然，任

10、何事物都是处于不断发展变化的状态，那么，我国个人所得税制度在其发展过程当中难免会出现一些新的问题，这还有待于我们进一步去发现问题并解决问题。因此，文中肯定还存在不少不尽完善之处，还请各老师不吝指导.五.参考文献 1.马念谊、韩晓琴.个人所得税流失估算的国际经验及对我国的启示J.税收经济研究.2012,32.王惠殊.我国个人所得税税收流失问题及对策研究J.现代商贸工业。2010,193庞健.我国个人所得税流失及其治理对策D.北京交通大学。20084杨晓榕.浅谈个人所得税流失的对策.广州市经济管理干部学院学报.2005,4,75.潘理权.构建符合和谐社会要求的个人所得税制度体系J.税务研究.200

11、7,16.吴茂松.我国个人所得税流失的法律对策研究D.兰州商学院.20117.龚锋和黄庆.透视个人所得税流失J.浙江经济.2003,28.王道树.税收流失估算:美国的经验及其对我国的启示J.涉外税务.2011,89.李华和宋洁.建立综合和分类相结合的个人所得税征管制度研究J.2011,210.苏子微.我国高收入者个人所得税流失及其治理研究D.西北大学.200611.胡勇辉.借鉴国外经验,治理我国税收流失J.当代财经.2004,312.潘虹琳.个人所得税流失与征管对策研究D.安徽大学,201013.舒国燕.我国个人所得税流失的规模、原因和对策分析J.湖北财经高等专科学校学报.2005,17,21

12、4.牛荣.个人所得税流失的信用原因及对策J.财会研究.2009,315.刘奕佚.我国个人所得税流失治理探讨J.世界经济情况.2010,816. Huu Cung Nguyen，,Hong Son Nguyen，Thu Huong Tran，Hua Liu. Analysis of Differences of The Personal Income Tax Regime between Vietnam and ChinaA.Proceedings of 2012 2nd International Conference on Financial Management and Economics

13、C.新加坡.201217.北京周报编辑部.What Are the Most Effective Adjustments To East Individual Income Tax Burdens?J.北京周报(英文版).2008,5218. The Equity in Individual Income Tax 外文翻译原文:Regulating social incomes and improving social equity are the bounden duty of individual income tax. Chinas current Individual Income T

14、ax Law was enacted in 1980. With the rapid economic development, the level of the personal income has improved a lot. However, the equity function of individual income tax seems diminished and can not play the role which it is supposed to. Therefore, the reform of the individual income tax is extrem

15、ely urgent. On the thirty-first meeting of the Tenth National Peoples Congress, representatives voted through the amendment of the Individual Income Tax Law. The threshold of individual income tax was raised from 1,600 yuan to 2,000 yuan from the date of March 1, 2008, which shows that Chinas indivi

16、dual income tax reforms have been effectively proceeding. However, raising the taxable threshold is only one aspect of the reform. The choice of tax system, the expense deduction system, the design of tax rates and tax grade and the administration of collecting tax all contribute a great proportion

17、of influence on the equity function of individual income tax. Expressions of UnfairnessAccording to Forbs the annual global tax misery index in 2007, China ranked No.3 around the world. The current individual income tax system remains lack of fairness, which displays mainly in horizontal unfairness

18、and vertical unfairness.Expressions of horizontal unfairness1 A taxpayer with multiple streams of income and a taxpayer with single stream of income may pay the tax differently even though they have the same amount of income. Taxpayer with multiple streams of income pays his tax respectively regardi

19、ng to different sources of the income, which the exemption amount can be deducted frequently. That means a person with 2600 yuan salary and a person with a 1600 salary plus 1000 yuan of income from labor service are required to pay different amount of tax payments.2 The same nature of the income wit

20、h different sources will be charged by different tax payments. Lets say, A earns a salary of 6000 and should pay the individual income tax（6000-2000）*15%-125=475 yuan. B earns 6000 yuan too by income from labor service but should pay tax 6000*（1-20%）x20%=960 yuan. 3 Taxpayers with the same income ba

21、sed on different natures may be charged differently. Suppose A has a salary of 50000 yuan, which the tax payable is （50000-2000）*30%-3375=11025 yuan. B has won a lottery of 50000 yuan , which the tax payable is only 50000*20%=10000 yuan. Expressions of vertical unfairness1 Wage-earning class with fe

22、w streams of income have paid a lot more tax than those with multiple streams of income from an overall perspective. In 2001, 80% of the total deposit was owned by the rich (which consisted 20% of the population) while the amount of tax paid by them was less 10% of the total. 2 People with invisible

23、 income or fringe benefit normally pay less tax, which leads to social unfairness. According to the State Statistics Bureau, the income out of salary consists 15% of the total income, which excludes benefits like housing allowance, medical care. 3 Tax is charged monthly for salary while is charged u

24、pon the number of times for income from labor service, which may cause vertical unfairness.4 The level of deductible expenses is not considerate enough. The situation of a bread-earner of 2 and a bread-earner of 6 could be totally different.5 The inappropriate administration of collecting tax can al

25、so lead to unfairness. The collection of individual income tax is carried out in ways of withholding and remitting tax from source, and self-reporting. The former is the main measure supplemented with the latter. The collection of tax from low income earners is relatively easy since the system of wi

26、thholding and remitting tax from source is standard, transparent, low cost and efficient. However, collecting tax from high earner is much harder due to multiple sources of income, cash transaction, which are not easy to supervise and control. Choice of Individual Income Tax System The individual in

27、come tax system in the world can be generally divided into classified income tax system, comprehensive income tax system and mixed income tax system. The system applied in China is classified income tax system, which classifies the individual income into 11 types and it applies to different tax rate

28、s, different tax computation methods and different provisions of expenses deduction. The advantage of classified income tax system is that it can apply different tax calculate-levy to incomes with different natures so that it can have a discriminatory tax payment. It is convenient to adopt the metho

29、d of one-off payment and reduce the troublesome final settlement. Whats more, it can also save the compliance and collection fees. Applying different tax rates to different income tax can achieve fairness to some extent. However, there are a lot of flaws in this system. Firstly, the incidence of tax

30、ation is limited. Tax mainly comes from the individuals consecutive stable income and its tax base is obviously smaller compared to the comprehensive income tax system. In this case, the applicable system for vast wage-earners, individually-owned businesses, contractors and chartering operators with

31、 low and middle income is a strict and transparent tax system. As a result, the rate of tax-paid will be high. But this tax system also offers the people with large income a great chance for tax dodging, especially for the large amount of gray income. Secondly, this type of tax computation may cause

32、 vertical unfairness which is mentioned above. Theres a more reasonable system in terms of equitythe comprehensive income tax system, which applies excess progressive of tax rate to certain level of the annual income from all sources including earned income and capital income.It is different from the classified income tax system in the way treating earned income and capital income. In China, progressive rate (9 ranks ,from 5% to 45%) is applied to earned income including salary