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个人所得税家庭课税制融合了分类个人所得税制和综合个人所得税制的优点,既有利于及时监控税源,又符合量能课税的原则,可以较好地解决个人所得税税负横向不公平的问题,更好地发挥个人所得税调节居民收入再分配的功能。本文介绍了新加坡个人所得税家庭课税制的主要内容、征管制度和征管保障体系,并结合我国当前个人所得税的征管现状,提出了推进我国个人所得税改革的若干建议。
Personal income tax The family tax system combines the advantages of the taxonomy of individual income tax with the comprehensive income tax system, which not only helps monitor the tax sources in a timely manner, but also meets the principle of quantity and taxability, which can better solve the problem of horizontal unfair taxation of individual income tax, Better use of personal income tax to regulate residents’ redistribution of income. This paper introduces the main content, the system of collection and management and the system of collection and administration of personal income tax in Singapore, and puts forward some suggestions on how to promote the reform of personal income tax in our country with the current collection and management of personal income tax in our country.