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The author:(作者)qqpublished in(发表于) 2013/11/21 1:38:20 Personal income tax is alleged to have been reduced to a working-class “payroll taxes“
Wu xuean
18 by the third plenary session of the CPC Central Committee on several major issues of comprehensive reform decisions, tax has become one of 16 major areas for reform. The decision made, "towards the establishment of comprehensive personal income tax combined with classification systems", and the direction of change is official and academic consensus. Due to the limitations of the collection, in addition to withholding payment of personal income tax wage income, other income, especially high-income earners pay a levy on income is difficult to strictly. Some scholars believe that personal income tax has been reduced to a working-class "payroll taxes", the composite income tax system combined with classification, introduced a differentiated deduction, working-class tax burden will lessen. (The Beijing News November 20)
Earlier, President of the Chinese Academy of Social Sciences Institute of financial strategy, the famous tax historian said in an interview on tax reform issues Gao Peiyong, for now, only direct personal income tax tax on individuals can adjust resident income distribution gap, but now personal income tax has become "payroll taxes". "Payroll taxes" can effectively regulate income distribution gap in 20 years ago, because 20 years ago revenue streams of a single, basic wage income. Now the situation is completely different, major income disparities between people is not the earnings gap, but other sources of income disparity. So income distribution adjustment have to be deep into the stock.
As we all know, the personal income tax is an effective means to adjust the distribution of national income, is designed to regulate, the fair distribution of social wealth, reducing income disparities, curb divided between rich and poor, promote social justice and harmony. In other words, individual income tax must be high earners and play an effective role in regulating and controlling, high-income strata of wealth growth slowed down, and through the redistribution of narrow the distance between low-income and high-income people. However, China is now in designs and collection and payment of personal income tax system, there is the high earners amounts of free or lack of serious collecting, and ordinary wage earners had coverage, the levy rate is very high, which is obviously contrary to the design of individual income tax in the first place.
In the context of living costs continue to rise, to adjust the income distribution for the purposes of personal income tax, due to low threshold, the collection of mostly working-class and highly criticized.
Although, the departments concerned did not disclose the salary share of income tax in all personal income tax, but the average wage-earners is the main bearers of personal income tax structure will not change any time soon. Personal income tax in the ordinary wage-earners to pay personal income tax will still reach more than 70%. 2010 per capita incomes grew only cent, wage growth, but also 11.3%, but tax revenue growth is as high as 22.5%; though in September 2011, to substantially increase the tax threshold, but a tax increase year still as high as 25.2%. This shows that China's tax burden on residents tax had not been reduced. In other words, relative to the growth in income, an increase in tax revenue, in fact, is an abnormal growth of unfair and inequitable.
Judging from the personal income tax legislation, regulating income distribution in the first place is beyond doubt. But a tax levy, but did not achieve the purpose of adjusting inequality, but instead became a veritable "robbing the rich" enrichment tool. Current individual income tax law itself is flawed, such as determining the subject of the lack of science, and if there are exempted from the object and scope of serious vulnerabilities, threshold setting, such as lack of scientific basis, restricting regulating income distribution function of the personal income tax, and growing challenges to the fairness of the tax. More important is that sources of income are mainly the lower-income wage deductions directly, while wealthy due to its advantages, income diversification, vulnerable to various forms of tax, coupled with some sectors of the industry, legal loopholes, intentionally increase shall be exempted from part of the revenue, so as to achieve a "legitimate" for tax avoidance purposes. So when prices driving up the cost of living and wages when the real purchasing power of large devaluations, the existing personal income tax mode it is possible to become a tool for robbing the rich.
吴学安
十八届三中全会通过了《中共中央关于全面深化改革若干重大问题的决定》，财税领域成为16大改革领域之一。《决定》中提出，“逐步建立综合与分类相结合的个人所得税制”，而这一改革方向已是官方和学界的共识。由于征管方式的局限，个人所得税中除代扣代缴的工资收入外，其他收入尤其是高收入者的收入难以严格征缴。部分学者认为，个人所得税已沦为工薪阶层的“工资税”，综合与分类相结合的个税制度，若引入差别化扣除，工薪阶层税负会减轻。(新京报11月20日)
此前，中国社科院财经战略研究院院长、著名的财税学家高培勇就税制改革问题接受采访时表示，目前来看，只有对个人征收的直接税即个人所得税才能调节居民收入分配差距，但现在个人所得税已沦为“工薪所得税”。“工薪所得税”放在20年前可以有效调节收入分配差距，因为20年前人们的收入来源比较单一，基本靠工资收入。现在的情况完全不同，人与人之间的主要收入差距已不是工薪收入差距了，而是其他来源的收入差距。所以居民收入分配调节必须要深入到存量。
众所周知，个人所得税是调节国民收入分配的一种有效手段，旨在通过调节，公平社会财富分配，缩小收入差距，遏制贫富分化，促进社会公平与和谐。也就是说，个人所得税必须对高收入阶层起到有效的调节和控制作用，让高收入阶层的财富增长速度慢下来，并通过再分配拉近低收入者与高收入者之间的距离。然而，中国目前在个人所得税制度设计和征缴方面，却出现了高收入者大量游离在外或者严重征缴不足，而普通工薪族却覆盖面很广、征缴率很高，这显然有悖于个人所得税设计的初衷。
在生活成本不断抬升的背景下，以调节收入分配为目的的个人所得税，因起征点偏低，征收主体多为工薪阶层而备受诟病。
虽说，有关部门没有公开工资性所得税占全部个人所得税的比重，但是，普通工薪阶层是个人所得税主要承担者的格局短时间内不会发生变化。在个人所得税中，普通工薪阶层缴纳的个人所得税仍将达到70%以上。如2010年人均收入仅增长11.3%、工资增长也不过17.9%，但个税收入增长却高达22.5%；虽然2011年9月大幅度提高个税起征点，但个税增幅同比仍然高达25.2%。这表明，中国居民在个税上的税收负担并没有得到切实降低。也就是说，相对于居民收入的增长，个税收入的增长，其实是一种并不公平合理的畸形增长。
从个人所得税立法来看，其调节收入分配的初衷是不容置疑的。但个税的开征，却没有达到调节贫富不均的目的，相反却成了名副其实的“劫贫济富”的敛财工具。目前的个人所得税法本身存在着缺陷，如纳税主体的确定缺乏科学性，又如免征对象和范围存在很大的漏洞，再如起征点的设定缺乏科学依据等，都制约着个人所得税调节收入分配作用的发挥，也使税收的公平性受到越来越大的挑战。更主要的是，中低收入阶层的收入来源主要是工资，直接就抵扣了，而富裕阶层由于自身的优势，收入多元化，极易以各种形式逃避纳税，加之一些行业、部门钻法律的空子，故意加大免征部分的收入比重，从而达到“合法”避税的目的。因此，当物价抬高了生活成本，工资实际购买力大幅度贬值的时候，现行的个人所得税模式就有可能成为劫贫济富的工具。
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