The revision of the "Personal Income Tax Law" in 2018 marks that my country's personal income tax collection and management activities have entered a new stage。This modification will upgrade the original classification tube mode to a new model combining a combination of comprehensive and classification，The basic reduction fee for personal income tax has been improved，Further optimized the tax rate structure，and introduced a special additional deduction system。Needless doubt，This modification reflects my country's personal income tax system that attaches great importance to horizontal fairness、The basic characteristics of showing humanistic care，It helps to achieve common prosperity goals。But，With my country's common prosperity from low -level to high levels of deep development，"Personal Income Tax Law" The last round of revised leaves are increasingly prominent，Urgently need to make new legislative responses。

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First，The concept specification of the "income" is still paid as，Tax authority adjusts the new economic sample power without caught。After revised since 1993，Article 2 of my country's Personal Income Tax Law on the basic scope and specific tax item of the identification of the obtained identification，The obtained identification adopts the "classification+positive list" mode。But，With the booming of the digital economy，New economic samples are endless，The income presents a vague nature、Form hidden、New features of scattered sources。At this time，still uses the "classification+positive enumeration" income identification model to make tax collection and management activities fall into trouble。In summary，bet365 Play online games The new income photographed by the current income identification model can be roughly divided into atypical income、Three types of new trading sample income and composite income。Atsproductive income, including the income of liquidated damages, etc., such as illegal laws constitutes the main obligations of the contract，New trading sample income includes high -profile income of gray trading properties such as speculation，Compound income includes the reward income of WeChat public platform、Webcast and other platform income (including operating income、Commodity shopping guide、Dynamic rewarding promotion fee、Platform rewards and other income forms)。When the general terms of the lack of income，Tax authorities often fall into the binary dilemma that cannot be taken into account with legality and rationality，On the one hand，It is difficult to accurately correspond to the tax item of Article 2 of the Personal Income Tax Law; on the other hand,，If you do not conduct tax collection and management，It will also cause the real problem of the taxpayer's unfair tax burden。

Second，Tax structure settings are unreasonable，In addition to the insufficient tax of capital obtained by capital，Different sources of income types of tax burden are not fair。Different from the source of income，The income is divided into labor income and capital income，According to Article 2 of the Personal Income Tax Law，"Salary and salary income", "income of labor remuneration" and "manuscript remuneration income" in the comprehensive income are all labor income，"Increase in Franchise Usage", although the characteristics of capital income，But the source of its income is human brain labor，It can also be regarded as labor -related。The current comprehensive income tax system is concentrated in four labor income，Summarize the liquidation in the year，Models of progressive taxation (maximum tax rate 45%) realize the bet365 Play online games horizontal fairness between taxpayers。Compared with it，"Interest、Dividends、Dividend income "," property lease income "," property transfer income ", and" accidental income "due to the characteristics that are easy to flow across regions because of capital，To avoid reducing taxes due to policy reasons，Require only at a fixed tax rate of 20%。The tax rate gap between labor income and capital income is too large，It is easy to lead to negative incentives and capital gathering phenomenon of personal hard work。other，"Business income" takes into account the dual features of labor and capital，Solocent taxation tax (maximum tax rate 35%)，In recent years, it has also become the main way to transform income tax evasion and tax evasion in the field of personal income tax。

third，Standard setting of special additional deduction projects for special additional deduction，Deducting the project setting lacks systematic，Lack of protection for special circumstances such as special groups and natural disasters。The current special additional deduction system includes seven deduction projects with the most close to the people's livelihood，It aims to reduce the burden on the basic life of taxpayers。But due to the unbalanced economic development between my country's regional region，Deduct according to the uniform standard quota，Its form value is greater than actual value。At the same time，The current special additional deduction system still lacks conceptual guidelines，System setting lacks systematic、Scientific。other，For people with disabled or due to natural disasters、Special groups of unexpected events and special cases that cause losses and special circumstances that cause losses and special circumstances are not included in legislative considerations。

　The basic direction of the future amendment of the Personal Income Tax Law 

The Fourth Plenary Session of the 19th Central Committee of the Party proposed，bet365 Play online games "Significant taxes、Social Security、Transfer payment, etc. The re -assignment adjustment mechanism of the main means，Strengthen tax adjustment，Improve the direct tax system and gradually increase its proportion "。Modification and improvement of the personal income tax system，As an important part of my country's new round of fiscal and taxation system reform，can be performed from the following aspects。

First，The general clause of the concept of "income" in the legislation，The diversified features of income types in the new type of economic form。Current，The identification of most countries adopts basic income concepts, classification or comprehensive definition structure。The "Classification+Positive Listing" mode adopted by my country's personal income tax is a definition structure of classification，However, under the dual influence of the lack of the concept of income and the complexity of the new income，A large amount of difficult income income cannot be levied in accordance with the law，Not only causes national tax loss，and between taxpayers at different sources of income，The result of artificial manufacturing of explicit tax income。The concept of "income" stipulates in the legislative，In essence, the legality of the current difficult to qualitative income，so that the tax authority is both in accordance with the law and the common principles of people。In addition，It should also be strictly selected for tax reduction and exemption items，Retocting the tax and exemption form，Comprehensive standardized tax preferential policy;，Zhou Yan's legal provision internal logic，so as to protect the rights of taxpayers，Help common prosperity and universal fair realization。

Next，Adjust the existing tax rate structure，Simplified tax system，Tax burden of balanced different sources of income。In view of the current problem of labor income income from the structure of bet365 best casino games personal income tax rates, the problem of too much labor income tax is too large，You can consider drawing on the tax concept of capital income from other countries: on the one hand, encourage long -term investment，Avoiding capital loss caused adverse effects on the economy，The long -term holding capital is collected at a lower tax rate; on the other hand, the income adjustment of high -income people，Reduce the tax avoidance motivation and space of high -income people，Proper tax rate for short -term investment。At the same time，For the taxpayer's change in income in recent years，The tendency to replace the comprehensive income from the lower marginal tax rate obtained by operating income — instead of the call for the income of the operation to be included in the scope of the comprehensive income，Ignoring the business income is still based on the approval collection、The basic reality of the tax collection is supplemented by this tax collection，It is better to consider adjusting the comprehensive income tax rate，Change to the same income from business (both are five gear，maximum 35%)，and add the proportion of levy for the obtained income obtained from the tax collection management。So，Not only is it in line with the current status of tax collection and management，and can make personal income tax more satisfied with common prosperity "lowering、Expansion、Raiders "requirements。

Last，Introduction to the dynamic adjustment mechanism，Clarify the concept of setting up the project setting and refine relevant standards，The scientific nature of enhanced special additional deductions、Integration and sustainability。Current，Personal income tax special additional deduction project system is still in the start -up stage，Lack of theoretical guidance，Unexpectedly need to clearly set the concept。Specifically，The special additional deduction items can be divided into two categories: universal bet365 live casino games guarantee and special guarantee。Comparative guarantee mainly includes the current seven special additional deduction projects，These projects are based on people's livelihood，The purpose is to provide inclusive guarantees for all taxpayers; in special guarantees, it can continue to be classified down，Special additional deduction projects such as special subjects can add special additional deduction projects such as taxpayers to support or support disabled people，Taking special objects as the standard can add special deduction projects such as accidental incidents or force majeure in the year，and gradually improve the system with the richness of practice。other，The National Unified Standard Deduction has the efficiency of attention、Ignoring the effect of implementation effect。For this，can introduce a dynamic adjustment mechanism，Clarify the consumption value index of residents、Economic indicators such as inflation rates for the actual purchasing power of residents、Activity of actual disposable income，Dynamically adjust the specific deduction through various economic indicators; or continue to refine relevant standards，For example, the "Notice on Increasing the Special Advant Deducting Standards for Increased Personal Income Tax" issued by the State Council (Guofa [2023] No. 13) is cared for infants and young children、Child education、Three special additional deduction standards such as the elderly, etc.。

In short,，Personal income tax as the main means of secondary distribution，It constitutes an indispensable important link that constituted the national adjustment of income distribution。Current，It should continue to promote the improvement of the personal income tax legal system，Add the concept specification of the income，Optimize the existing tax rate structure，Improve the special additional deduction project system，to better reduce the tax burden of low -income people，Bet365 app download Moderately expand the tax scale of the middle -income group，Reasonably adjust the high income of high -income groups。This is not only to promote the establishment of a fair tax system in my country、This is not only to promote the establishment of a fair tax system in my country，It is also the 20th spirit of the party、Important ways to achieve common prosperity。

　　(The author is a professor at the School of Law School of Zhongnan University of Economics and Law; a doctoral student of Law School of Law School of Central South China University of Economics and Law)