摘要
我国现行个人所得税法律法规中存在大量的税收优惠,这些税收优惠或者由于出台时间过久已不符合经济和社会发展的需要,或者由于缺乏合法性而亟待清理。由此,在个人所得税税收优惠制度的实践中暴露出制度定性认识偏差、违背分类所得税制立法精神等问题。在个人所得税税制改革中,税收优惠法律制度的设计是不可或缺的一部分。未来个人所得税税收优惠法律制度的设计只有建立在对税收优惠正确认识的基础上,坚持税收法定原则的合法性和量能课税原则的合理性考量,才能制定一个体系完整、内容完备、兼具形式合法性和实质合理性的个人所得税税收优惠法律制度。
There are a large number of tax preferences in China＇s current individual income tax laws and regulations,some tax preferences has run a long time and cannot meet the needs of economic and social development,others should clean up urgently because of the lack of legitimacy. A lot of problems have been exposed in the practice of these tax preferences,such as the misunderstanding of the essence of tax preference,contrary to the spirit of the classification of income tax legislation and so on. Design of the tax preference legal system is an integral part of the individual income tax reform. Only on the basis of the correct understanding of tax preferences,adhere to the legitimacy of the statutory tax principle and the rationality of the principle of ability to tax,can we design an integrate system,compete content,both formal legitimacy and substantive rationality of the individual Income tax preference legal system.
出处
《税务与经济》
CSSCI
北大核心
2018年第2期68-74,共7页
Taxation and Economy
基金
国家社科基金一般项目"数字经济时代增值税法的起草与设计研究"(项目编号:17BFX201)
关键词
个人所得税
税收优惠
量能课税
税收法定
individual income tax
tax preference
ability to pay
statutory taxation
作者简介
郭昌盛（1991-），男，山西平遥人，北京大学法学院博士研究生。
