課稅禁區規則下中國大陸個人所得稅制完善研究

Research on the Perfection of Individual Income Tax System in Mainland China Based on the Rule of Tax Taboo

個人所得稅是不能轉嫁稅負的直接稅，該稅收制度設置的合理與否直接關係到國家財政收入的多寡、調節國民收入目標的實現以及納稅人福利的保障。根據課稅禁區規則的要求，個人所得稅的徵收不得侵及稅本、不得損害納稅人基本權利的核心內容，同時應當遵循量能課稅原則。現階段，中國大陸個人所得稅制度存在標準扣除額的「低階化」與納稅人生活成本不對稱、課稅單位的「個體化」忽視對納稅人家庭福利保障、費用扣除的「粗略化」與納稅人納稅能力不符、稅制設置的「片面化」忽視了納稅人整體負擔等問題。因此，中國大陸應當在遵循課稅禁區規則的前提下，適度提高標準扣除額的標準，實行「適應性」的費用扣除機制以及「類型化」的家庭費用扣除制度，並構建房產稅與居民所得的聯繫機制，保障納稅人基本權利的正當行使。

Individual income tax refers to the direct tax that cannot be transferred and the reasonableness of individual income tax system installation is directly related to the amount of state revenue, the realization of adjusting national income and the guarantee of taxpayers’ welfare. According to the rule of tax taboo, the collection of individual income tax should not infringe the source of taxation or damage the core content of taxpayers’ basic rights and should follow the ability-to-pay principle of taxation. At present, individual income tax system in mainland China is faced with many problems such as the low level of standard deduction mismatches the taxpayers’ living cost, the individualization of taxpaying unit ignores the protection of taxpayers’ family welfare, the rough deduction mode is inconsistent with taxpayers’ taxable capacity and the lopsided tax system installation neglects taxpayers’ overall burden. Therefore, under the rule of tax taboo, mainland China should properly raise the level of standard deduction, carry out adaptable mechanism for expense deduction and typed system for family expense deduction and establish the mechanism connecting house property tax with individual income to guarantee the legitimate exercise of taxpayers’basic rights.