叶永青：工薪阶层个税税负仍然偏高

Core Viewpoint - The article emphasizes the increasing importance of individual income tax (IIT) reform in China, particularly in the context of promoting common prosperity and stimulating economic growth through enhanced consumer spending [3][4][5]. Summary by Sections Tax System and Reform Proposals - The Chinese government has been urged to reform the individual income tax system, including raising the tax threshold and optimizing tax rates, to better reflect the economic realities and address income disparities [2][5]. - The current tax system has a maximum marginal tax rate of 45% for labor income, while capital gains are generally taxed at a lower rate of 20%, indicating a disparity in tax treatment [4][9]. Economic and Social Implications - The reform of individual income tax is seen as crucial for reducing the tax burden on middle and low-income groups, thereby increasing disposable income and stimulating consumption [3][5]. - The article highlights that the adjustment of the tax threshold has not kept pace with rising living costs, particularly in major cities, leading to ongoing calls for reform [5][12]. Tax Administration Challenges - The complexity of high-net-worth individuals' asset configurations poses challenges for tax administration, as their income sources are diverse and often difficult to monitor [4][9]. - The current tax system is criticized for being overly reliant on labor income, which may not adequately address the growing diversity of income sources in the modern economy [13][19]. Future Directions for Tax Reform - Future reforms should focus on expanding the scope of taxable income, optimizing tax rate structures, and implementing a dynamic adjustment mechanism linked to consumer price indices and median wages [17][18]. - The article suggests exploring family-based tax reporting to better reflect the economic burdens of households, which could enhance horizontal equity in the tax system [17][18]. Conclusion - The ultimate goal of individual income tax reform is to create a more progressive, precise, and equitable tax system that effectively addresses income distribution and promotes social justice [18][19].