法学院知识库

共同富裕是社会主义发展的本质追求。自建国以来，中国共产党始终坚持以共同富裕作为社会主义发展的最终目标，不断深化改革，取得了显著的成效。随着进入中国特色社会主义新时代，全面实现共同富裕已经成为重中之重。现阶段共同富裕的全面实现是建立在生产力高度发展以及部分人率先富裕的基础上，构建系统完备的法律制度以及政策体系，确保人民实现在物质上和精神上的双重富裕，同时由于新冠疫情以及动荡的国际形势，进一步发展生产力，实现高质量发展。为此，我们必须建立健全税收制度机制，完善相关的政策措施，有效地平衡收入与财富的差异，其中，个人所得税作为典型的直接税，在共同富裕的实现方面，作用尤为突出。

本文从个人所得税以及共同富裕的基础理论入手，分析了个人所得税概念和共同富裕含义，以及分析了二者关系以及目前税收要素，进而得出我国个人所得税法的调整重点存在问题，为此分析了个人所得税的税制模式存在的问题，进一步具体分析了我国个人所得税的实体法要素和程序法要素方面存在的问题。针对上述问题，本文主要研究了现行个人所得税法的调整重点、税制模式以及实体法要素和程序法要素。详言之，在个人所得税法的调整重点方面：一是强化对中低收入群体的保护力度，二是调整对高收入群体的税收管理力度，监管的同时也要注意对高收入群体的保护。在个人所得税的税制模式方面，一是提高税制综合程度，二是理清综合所得与分类所得的边界。在税收实体法要素方面：一是重新确定纳税单位，二是设置动态化免征额，三是差异化专项附加扣除等等，四是减少税率级次以及降低最高边际税率。在税收程序法要素方面：一是简化专项附加扣除申报流程，二是综合考量严防偷税漏税。

Common prosperity is the essential pursuit of socialist development. Since the founding of the People's Republic of China, the CPC has always insisted on taking Common prosperity as the ultimate goal of socialist development, constantly deepening reform, and achieved remarkable results. As we enter the new era of Socialism with Chinese characteristics, achieving Common prosperity in an all-round way has become a top priority. At this stage, the comprehensive realization of Common prosperity is based on the high development of productivity and the fact that some people take the lead in getting rich. It is necessary to build a systematic and complete legal system and policy system to ensure that people can achieve both material and spiritual prosperity. At the same time, due to the COVID-19 epidemic and the turbulent international situation, it is necessary to further develop productivity and achieve high-quality development. Therefore, we must establish and improve the tax system and mechanism, improve relevant policies and measures, and effectively balance the difference between income and wealth. Among them, Personal income tax, as a typical Direct tax, plays a particularly prominent role in the realization of Common prosperity.

Starting with the basic theory of Personal income tax and Common prosperity, this paper analyzes the concept of Personal income tax and the meaning of Common prosperity, as well as the relationship between the two and the current tax elements, and then comes to the conclusion that there are problems in the adjustment of Personal income tax law in China. Therefore, it analyzes the problems in the tax system model of Personal income tax, It further analyzes the problems of Substantive law elements and Procedural law elements of Personal income tax in China. In view of the above problems, this paper mainly studies the adjustment focus of the current Personal income tax law, the tax system model, and the elements of Substantive law and Procedural law. In detail, in terms of the adjustment focus of the Personal income tax law, the first is to strengthen the protection of low-income groups, the second is to adjust the tax management of high-income groups, and pay attention to the protection of high-income groups at the same time of supervision.