The Choice And Design Of Individual Income Tax Model

After more than 30 years of practice and development,China's current personal income tax law has played a positive role in raising fiscal revenue and regulating income distribution.However,with the development of our country's economy,the defects of the classification income tax system have gradually become prominent,and the fairness problem has become prominent.It is no longer suitable for China's national conditions and it is urgent to reform the taxation model.China has long proposed that "the establishment of an integrated personal income tax system combined with classification",and the Third Plenary Session of the 18th CPC Central Committee once again clarified the direction of this reform.However,the reforms have not yet landed.The main difficulties are the choice of taxation model,the design of the integrated part,and the constraints of the level of collection and management.Among them,the mixed taxation model and the comprehensive taxation model all have the characteristics of“integration and classification".How to choose?What income items should be included in the syndrome collection?To ensure that the system design can be operational,how to improve the supporting measures?These are the problems that the tax reform must face.Therefore,this paper mainly analyzes the mode selection,system design and supporting measures,and puts forward their own specific suggestions.The body of this article is divided into four parts:The first part:The choice of individual income taxation mode in China.The first is the analysis of meanings and the advantages and disadvantages of the tax classification model,the comprehensive taxation model and the mixed taxation model,and evaluates the three from the perspective of fairness and efficiency.Secondly,through analyzing the problems existing in China's classification income tax system,it shows the inevitability of China's personal income tax reform.Finally,through analysis of the mixed taxation model is more suitable for China,and analyzed the reasons.The second part:The experience and reference of foreign individual income taxation model.Through the investigation of personal income tax practices in the United States,Sweden,and Japan,the author analyzes four aspects of taxation objects,tax rate design,cost deduction,and tax collection and management,to provide a useful reference for China's reform of mixed taxation model.The third part:The design of China's personal income taxation model.The principles of the design of the mixed taxation model in China are clarified:the principle of tax equity,the principle of tax efficiency,and the principle of appropriate taxation.Through the analysis and determination of the scope of China's early reform period of the syndrome,clear "small comprehensive,large classification" of the reform program,on this basis,adhere to the individual as a tax unit,the cost deduction and tax rate design.The fourth part:Improve the supporting measures for the reform of mixed taxation model.The reform of the hybrid taxation model will inevitably involve taxpayers filing their own reports at the end of the year,and the tax authorities will compare the declarations.In order to implement the system design of the mixed taxation model,it is necessary to improve the relevant collection and management measures.First,we must improve our country's existing withholding and payment system and self-declaration system,and do a good job of connecting with the mixed taxation model.Second,we must strengthen the construction of personal taxation information systems,learn from foreign experience,establish natural person taxation identification numbers,and a unified national database and collection management system.Third,we must improve the personal property monitoring system,and strengthen the monitoring of tax sources by establishing a system for reporting personal property and reforming the cash management system.Fourth,we must make effective use of third-party revenue information,establish a tax audit system,and strengthen the effect of reporting.Fifth,we must develop and standardize tax agency agency services.