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对于税收分配作用的不同理解和看法导致税制设计方案的差异。发达国家普遍采用的累进综合个人所得税在发展中国家里面临着更高的管理成本、遵从成本、经济成本和政治成本,因而可能不是发展中国家实现收入分配职能的最优策略。对于中国而言,未来个人所得税的改革方向应当是在合理确定劳动所得和资本所得税负水平的基础上,根据纳税人家庭人口数量及就业状况对费用减除标准加以细分。在商品税方面,对日常生活必需品和农业生产资料免征增值税,将更多奢侈品纳入消费税的征收范围,并对与低收入群体日常生活密切相关的服务项目免征营业税。
Different understandings and perceptions about the role of tax distribution lead to differences in tax design schemes. Progressive integrated personal income tax, commonly used in developed countries, faces higher administrative costs in developing countries and complies with cost, economic and political costs and may not be the optimal strategy for developing countries to realize their income distribution function. For China, the direction of personal income tax reform in the future should be based on a reasonable determination of labor income and capital gains tax level, based on the taxpayers family size and employment status of the cost deduction criteria are subdivided. In the aspect of commodity tax, it exempts daily necessities and agricultural means of production from value-added tax, brings more luxuries into the collection of consumption tax, and exempts business tax on services closely related to the daily life of low-income groups.