摘要
第二次世界大战以来,西方国家实行了以家庭为单位的征收和严格税收征管等措施,从改革的整体成效来看,个人所得税调节收入分配、促进社会公平的功能弱化;社会不平等程度持续加剧。西方国家历次税改的动因与社会主义国家示范的作用大小密切相关,与马克思主义传播和工人阶级斗争密切相关,也与凯恩斯主义和新自由主义政策的影响大小密切相关,其实质是为了缓和社会矛盾、巩固资产阶级统治。中国特色社会主义制度下个人所得税的再分配调节作用,必须着力于增进民生福祉、改善全体劳动人民的生活水平和生活质量。为此,可以从扩大综合所得范围、以家庭为单位征税、提高起征点、加强对资本所得的征管以及堵住跨国逃税漏洞等方面进行尝试。
After World WarⅡ,the progressiveness of personal income tax in Western countries has been continuously weakened,and the function of regulating income distribution and promoting social equity has been in the same situation,while tax cuts,which mainly benefit the monopoly bourgeoisie,have been reinforced in the name of promoting domestic demand.This shift in functional positioning is closely related to the impact of Keynesian and neoliberal policies,and to the role of the spread of Marxism,the struggle of the working class and the demonstration of the socialist states.The fundamental function of the personal tax system in Western countries is to alleviate social contradictions and consolidate bourgeois rule,and the essence of their tax reform is to protect capital income and promote“capital-centred”development.The regulating role of personal income tax redistribution under the socialist system with Chinese characteristics must be focused on promoting people’s well-being and improving the living standards and quality of life of all working people.To this end,it can be planned in terms of expanding the scope of comprehensive income,levying tax on a household basis,raising the starting point,strengthening the regulation of capital income and closing the loopholes for cross-border tax evasion.
出处
《海派经济学》
2023年第3期88-100,共13页
Journal of Economics of Shanghai School
基金
国家社科基金重大项目“改革开放以来中国发展道路的政治经济学理论创新与历史经验研究”(20&ZD052)的阶段性成果
作者简介
朱雯瑛,南开大学经济学院博士研究生。
