共同富裕理念下中国个人所得税制度优化研究
Research on the Optimization of Personal Income Tax Reform under the Idea of Common Prosperity in China

共同富裕推进原则要求个人所得税制度需要强化财政收入、深化分配调节和优化监督管理等税收职能。中国区域经济发展不均衡、居民之间财富差异较大和高收入高净值群体涉税问题复杂等构成现行个人所得税制度推动共同富裕的现实困境。现行个人所得税制度存在专项附加扣除项目设置灵活性较低，综合所得最高边际税率偏高，超额累进税率级次偏多，免征额没有兼顾区域差异，现行全年一次性奖金个税单独计税方法存在一定局限，税收监督有效手段不足等诸多待完善之处，一定程度上限制了个人所得税制度在推进共同富裕进程的职能发挥。在遵循共同富裕总体思路要求下，文章建议增加专项附加扣除灵活性，扩大综合所得范围，减少超额累进税率层级，不同地区或省份设置不同免征额，优化税收信息化监管机制等。
The principle of promoting common prosperity requires that the personal income tax system needs to strengthen fiscal revenue, deepen distribution adjustment, and optimize tax functions such as supervision and management. China’s unbalanced regional economic development, significant wealth disparity among residents, and the complicated tax issues of high-income and high-net-worth groups pose realistic challenges in promoting common prosperity through the current personal income tax system. The current personal income tax system has low flexibility in setting up special additional deduction items, a high marginal tax rate for comprehensive income, multiple levels of progressive tax rates for excess income, and a lack of consideration for regional differences in the amount of exemption. The current single tax calculation method for one-time bonus personal income tax for the whole year has certain limitations, and there are many areas that need to be improved, such as insufficient effective tax supervision measures. To some extent, it restricts the function of the personal income tax system in promoting the process of common prosperity. Therefore, in line with the overall approach to common prosperity, it is suggested to increase the flexibility of additional special deductions, expand the scope of comprehensive income, reduce the levels of progressive tax rates, set different tax exemptions for different regions or provinces, and optimize information technology in tax supervision and management.