川普稅改背景下中國大陸個人所得稅法改革

Reform of Individual Income Tax Law in Mainland China under the Background of Trump's Tax Reform

川普個人所得稅改革方案主要是透過優化稅率結構和提高標準扣除等方式使美國中產家庭受益，以期達到「簡化稅制、降低稅率、創造公平市場條件、誘使美國海外資產回流」的目標，從而實現市場效率。川普稅改對於中國大陸新一輪個人所得稅制改革具很強的借鑒意義。結合中國大陸的國情，新一輪個人所得稅改革目標應兼顧效率與公平，考慮婚姻家庭等人性化因素及國際稅收競爭，可從簡化稅率結構、降低最高邊際稅率、提高費用扣除標準並進行指數化處理、提高徵管水準及強化與企業所得稅的協調等方面加以完善。

Trump’s individual income tax reform is mainly through optimizing the tax structure and improve the standard deduction of the American middle-class family benefit, in order to ’simplify tax system, reduce the tax rate, to create a fair market conditions, to lure the United States overseas assets return’, so as to realize the market efficiency. Trump’s tax reform has a strong reference significance for China’s mainland new round of individual income tax reform. With China’s mainland conditions, goal of the new round of reform of individual income tax should consider the balance between efficiency and fairness, marriage and family and other human factors and the international tax competition from the simplified tax rate structure, reducing the top marginal tax rate, increase the cost of the standard deduction and index of treatment, improve and strengthen the level of tax and enterprise income tax coordination aspects.