国外收入个税税率（CHINADAILY）

本文刊登于2022年6月1日《CHINA DAILY》

By Jia Kang

Despite the fact that China realized thegoal of building a moderately prosperous society in all respects in 2020, thecountry still has a wide income gap between the rich and the poor. In manyWestern countries, income redistribution mechanisms based mainly on directtaxes have been established to narrow the wealth gaps to some extent. Incomparison, China’s fiscal revenue remains heavily reliant on indirecttaxation, which cannot effectively redistribute income to reduce the wealthgap.

China’s current personal income tax ismainly levied on wages and the remuneration of middle-income residents, such asacademics and other professionals. Salaried workers and middle-income peoplenow shoulder the bulk of individual income tax, which is supposed to targethigh-income people. Moreover, individual income tax only accounts for about 6percent of the country’s total tax revenue, and there is still a long way to gofor it to play its due role in income redistribution.

In many countries, property tax is usuallycollected to reduce the income gap. But in China, property tax accounts for anegligible share in the total tax revenue. To ameliorate the incomeredistribution mechanism, China needs to enlarge the proportion of property tax— including vehicle and vessel tax, real estate tax and urban land use tax — inthe total tax revenue. Real estate tax, a type of property tax levied on ownersof immovable property such as houses, is an important source of fiscal revenue,and plays a key role in adjusting income distribution and regulating thehousing market. Currently, the collection of real estate tax is being pilotedin two cities in China — Chongqing and Shanghai — and the tax applies to onlynewly purchased houses, thus having limited effect on the housing market.

Inheritance tax and gift tax targethigh-income people who obtain huge amounts of wealth without any personaleffort. The introduction of the two types of tax can reduce the income gapresulting from accidental causes or the differences in family background, andthus encourage people to make money through hard work or innovations. China hasnot yet put on its agenda to levy inheritance tax and gift tax, though a planto study the issue is being discussed. The collection of inheritance taxrequires a mature property ownership system and a real-name propertyregistration system, including the establishment of a property declaration anddisclosure system for officials. Meanwhile, the levying of a gift tax shouldalso be planned, and, accordingly, more efforts should be made to enhance theestablishment of standardized regulations for the management of charityfoundations.

The function of consumption tax inadjusting income distribution also needs improvement. In China, consumption taxtargets some selected items of consumer goods. In recent years, the adjustmentof consumption tax has been largely aimed at protecting the environment andcurbing unreasonable consumption, but the tax’s role in wealth redistributionis not given due attention. Some luxury goods are not yet covered byconsumption tax. In the future, the coverage of consumption tax should expandto more goods and tax rates should be increased.

China should build a comprehensive taxationsystem — comprising a value-added tax, consumption tax, resource tax,environment tax, corporate income tax, individual income tax, real estate tax,inheritance tax and gift tax — to help reduce the income gap through amulti-pronged approach. The various types of tax should be complementary andcoordinated in adjusting income distribution. In the taxation system, directtaxes should be responsible for adjusting wealth distribution while raisingrevenue for the government.

Direct taxes, levied on tax payersaccording to their income levels, should be able to make richer peoplecontribute more to the government revenue, which is vital to adjusting incomedistribution and preventing wealth polarization in the society.

In trying to build a modern society, Chinamust establish a modern taxation system in which direct taxes form an integralpart. Meanwhile, the country needs to reform its local tax system in a phasedmanner for which the key is to draft a real estate tax law. The centralgovernment has postponed its plan to expand the experimental real estate taxprogram across the country to accumulate more experience to support legislationover the long term. In addition, the inheritance tax and gift tax should alsobe introduced. Despite the greater headwinds, China has reached consensus onpursuing common prosperity. Now it is urgent to crack the hard nuts and striveto achieve the largest consensus for the introduction of direct taxes throughlegislation to establish related institutional frameworks.

Since 2016, China has seen a wave ofhousing price hikes in major cities, including Beijing, Shanghai and Guangzhou.To cool off the housing market, authorities rolled out a host of controlmeasures, mostly administrative approaches, which only temporarily checked thesoaring housing prices but did not solve the underlying problem. Now Chinafaces the challenge of reviving the sluggish housing market. In this context,the country should adjust its housing market regulation policies, and push forthe legislation of real estate tax, which will help support the long-termhealthy development of the housing sector. Once approved by the nation’slegislature, a property tax could be first levied in cities under pressure torein in their overheated housing markets, which will help prevent theirreal estate bubbles from bursting and foster a new source of tax revenues forthe establishment of a local taxation system. By so doing, it will createfavorable conditions for optimizing the tax revenue sharing system between thecentral and the local governments and therefore promoting the reform of thefiscal relations between the central government and local governments.

The author is chiefeconomist at the China Academy of New Supply-Side Economics. The authorcontributed this article to China Watch, a think tank powered by China Daily.The views do not necessarily reflect those of China Daily.

2020年我们已达到全面小康。但是收入差距悬殊的状况，客观地讲，是十分明显的。西方国家居民收入差距的缩小主要是通过再分配环节来实现，并已在多年发展中形成了以直接税为主的调节机制。我国的税收现在仍是以间接税为主，再分配功能有限，调节乏力，某些再分配政策在实施中还存在逆向调节问题，使居民收入差距难以有效缓解。

我国现行个人所得税负主要针对工薪等四项劳动所得，中等收入阶层特别是专家型、创新型的知识分子劳动收入，成为收入调节的主要对象，承担了较大部分税收，社会成员的薪酬等劳动所得承担了较大比重的税负。原本是调节高收入群体的个人所得税，在我国却主要调节了劳动者收入和中产阶层，而且覆盖面在2018年新一轮个税改革后，开始时仅覆盖3000多万人，全国年度个税收入仅占税收总收入的6%左右，个人所得税在调节分配收入差距方面的主体手段并没有得到充分发挥，导致收入再分配功能发挥不理想。

财产税一般都被作为调节收入分配差距的主要税种，但我国财产税在税收收入中占比极低，尚难以成为收入调节的主要工具。为优化收入再分配，税制改革方向是加大财产税在我国税收收入中的占比。我国现行财产税主要包括车船税、房产税、城镇土地使用税等税种。房地产税属于不动产(包括消费性住房)持有环节的财产税，具有取得财政收入、调节收入分配和调控房地产市场等多方面的作用。目前我国房地产税仅在上海和重庆试点，只涉及增量或以增量为主，远未全面铺开。

遗产税和赠与税直接面向的是那些不是通过自己努力而以继承获得巨额存量资产的高收入阶层，它的出台既可以缩小由代际和偶然原因而造成的个人收入差距，同时也倡导了个人要通过自己的努力获得收入的理念与创造性文化。目前，我国遗产税和赠与税征收尚未进入议事日程，但相关文件提出要“研究开征”。开征遗产税需要大力健全财产保护制度、财产实名登记制度等相应的管理制度，包括在配套改革中确立官员财产的报告与公示制度，同时，也应一并设计赠与税，并相应地加强公益性基金会的规范化制度建设。

消费税应有的调节功能有待完善。我国消费税选择了部分消费品征税。近年来，消费税的调整更多从调节消费、保护环境方面出发，而对其收入分配功能的关注相对较少。部分高档消费行为还没有纳入征税范围，将来需要增加消费税的品种和提高税率。

我们需要构建一个包括增值税、消费税、资源税、环境税、企业所得税、个人所得税、房产税、遗产税和赠与税等多税种在内的税收调节体系，以多渠道缓解因收入差距形成的矛盾。这些税种在调节范围、调节力度和调节广度上是相互补充、相互协调的关系。在复合税制组合中，直接税的作用更多体现为：在筹集政府收入的同时，调节收入分配、调节经济和社会生活。直接税的这种调节作用应是按照支付能力原则“区别对待”的，在社会成员收入必然有高低差异的情况下，直接税会使有支付能力、更为富裕的社会成员对公共金库做出更多的贡献。直接税这种遏制两极分化趋向的功效，使其在社会收入分配和财产配置全流程里面有着不可或缺的地位。

中国要走向现代社会，必须有现代税制，也就必须有现代化的直接税。同时，这也关联构建地方税体系的改革任务，要按照中央的要求，积极稳妥立法然后分步实施，解决房地产税的问题——为更丰富地取得本土经验支持立法，中央已要求的“扩大房产税改革试点范围”还待择机出台具体方案。还有遗产税和赠与税，它们是无法回避的，但是推行它们的难度更大。我们在实现共同富裕的取向上已进一步得到了认定，在攻坚克难中要有紧迫感，要在立法过程中通过取得最大公约数，把相关的规则和制度框架建立起来。

2016年之后，在北上广深等一线城市带动下，一大批中心城市出现了房价暴涨之势，其后，被称为新政的应对措施，还是行政手段为主，治标而不治本。最新的动态则是对房地产市场低迷状态要给予升温的调节措施。在这种背景下，应全面考虑优化相关制度安排和优化房地产调控政策，积极考虑如何审时度势推进房地产税立法进程，把这一税制改革任务纳入打造房地产业健康发展长效机制所需的基础性制度建设中。未来如得到立法机关审批通过，房地产税可率先在房价上升压力大的城市实施。这样既有利于抑制一线城市的房价和房地产泡沫，也有利于打造地方税主体税种、构建地方税体系，又可为中央与地方的收入划分优化创造条件，进而推动央地财政关系改革。

贾 康 简 介

第十一届、十二届全国政协委员、现任全国政协参政议政人才库特聘专家，华夏新供给经济学研究院创始院长，中国财政科学研究院研究员、博导。曾长期担任财政部财政科学研究所所长。北京、上海、福建、安徽、甘肃、广西、西藏等地方政府特聘专家、顾问或咨询委员，北京大学、中国人民大学、国家行政学院、中央社会主义学院、南开大学、武汉大学、厦门大学、安徽大学等多所高校特聘教授。1988年曾入选亨氏基金项目，到美国匹兹堡大学做访问学者一年。1995年享受国务院政府特殊津贴。1997年被评为国家百千万人才工程高层次学术带头人。多次受党和国家领导同志之邀座谈经济工作。担任2010年1月8日中央政治局第十八次集体学习“财税体制改革”专题讲解人之一。孙冶方经济学奖、黄达—蒙代尔经济学奖和中国软科学大奖获得者。国家“十一五”、“十二五”、“十三五”规划专家委员会委员、国家发改委PPP专家库专家委员会成员。2013年，主编《新供给：经济学理论的中国创新》，发起成立“华夏新供给经济学研究院”和“新供给经济学50人论坛”（任首任院长、首任秘书长，第二届理事会期间任首席经济学家），2015年-2016年与苏京春合著出版《新供给经济学》、《供给侧改革：新供给简明读本》以及《中国的坎：如何跨越“中等收入陷阱”（获评中国图书评论学会和央视的“2016年度中国好书”）》，2016年出版的《供给侧改革十讲》被中组部、新闻出版广电总局和国家图书馆评为全国精品教材。2017-2020年又撰写出版《供给侧结构性改革理论模型与实践路径》、《供给侧改革主线上的未来财税》、《财政学通论》等多部专著。2021年与刘薇合作《双循环新发展格局》一书又获评“2021年度中国好书”。根据《中国社会科学评估》公布的2006～2015年我国哲学社会科学6268种学术期刊700余万篇文献的大统计分析，贾康先生的发文量（398篇），总被引频次（4231次）和总下载频次（204115次）均列第一位，综合指数3429，遥居第一，是经济学核心作者中的代表性学者。