摘要
在推动个人所得税制由分类走向综合与分类相结合时,应坚持从高收入阶层入手,实施增量调节,按照短、中、长期"渐进式"推进税制改革,并相应推进税收征管改革,力求两者相互适应;应明确税制和征管问题的方位,精心设计个人所得税税制及征管改革的路径和方案,按照推进国家治理现代化的要求来推进这项改革。
Promotion of the reform of individual income tax system from the classified one to the comprehensive and classified one should be based on starting with the high-income class and the implementation of incremental adjustment. The tax system reform should be carried out in a progressive manner in conjunction with the tax collection and management reform in accordance with the short-term, medium-term and long-term stages and efforts should be made to enable the former and the latter to adapt to each other. Both the tax system and the tax collection and management should be cleared and oriented. The path and scheme for reform of the individual income tax system and the tax collection and management should be carefully designed to promote such reform in accordance with the requirements for modernization of national governance.
出处
《税务研究》
CSSCI
北大核心
2017年第2期38-44,共7页
基金
2016年国家税务总局重点课题科研项目
成员单位包括北京市地方税务局
国家税务总局税收科学研究所
中国社会科学院财经战略研究院
关键词
个人所得税
国家治理现代化
税制设计
征管模式
Individual income tax
National governance modernization
Tax system design
Tax collection and management mode
