经营所得个人所得税收入再分配效应研究

发布时间：2018-01-26 13:50

本文关键词： 个人所得税经营所得再分配效应免征额税率结构　出处：《复旦大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文意在考察根据2011年9月起实施的新的个人所得税法经营所得征收的个人所得税对经营所得以及个人总收入的再分配效应。本文首先使用MT指数,即比较经营所得税前收入和税后收入基尼系数的方法,整体评价对生产经营所得征收个人所得税对生产经营所得的再分配效应,发现新的个人所得税规则弱化了经营所得再分配效应。接下来,本文又对MT指数进行分解,发现新税制下对经营所得征收的个人所得税没有违背横向公平原则,但是使纵向公平效应减弱了。通过将纵向公平效应分解为平均税率与累进性的影响,并且进一步将累进性的影响分解成与费用扣除和税率结构的函数关系,得出,2011年个人所得税改革将经营所得免征额从每月2000元提高到每月3500元大大增强了对经营所得征收的个人所得税的累进性,但是税率结构的调整降低了对生产经营所得征收的个人所得税的累进性。两者的共同作用使得新个人所得税制下对生产经营所得征税的累进性有所增强,但是同时由于生产经营所得平均税率的大幅降低,该项课税的纵向公平效应自然减弱了,从而使得总体的再分配效应减弱。因此我们发现,对经营所得个人所得税而言,平均税率对于调节收入差距的影响是主要的,累进性则是次要的。接下来,根据我国个人所得税分类征收的特点,本文将纳税人的总收入分为生产经营所得和其他所得,计算总收入的MT指数并进一步分解,得到MT指数与生产经营所得的免征额、税率结构等税制因素对MT指数的影响,得出以下结论：第一,新个人所得税制下对生产经营所得的课税使得税前税后总收入的排序发生了变化,违背了横向公平原则。第二,生产经营所得免征额从每月2000元增加到每月3500元加强了个人所得税制整体的累进性,但税率结构的变化使得整体的累进性有所减弱,总体上,新的个人所得税对生产经营所得部分免征额与税率结构的设计不利于整体税制的累进性。随后,本文提出以下四点建议：第一,生产经营所得的免征额与税率结构应当重新设计。第二,应当加大对生产经营所得税收征管的力度。第三,在确定税率结构及免征额时,应当重视灰色收入的影响。第四,未来个税改革应逐步向综合所得税制与分类所得税制相结合的模式靠拢。
[Abstract]:The purpose of this paper is to investigate the redistribution effect of individual income tax imposed by operating income on operating income and personal income income according to the new personal income tax law which comes into effect from September 2011. This paper first uses MT index. That is to compare the Gini coefficient of income before and after income tax, and evaluate the redistribution effect of individual income tax on income from production and operation as a whole. It is found that the new individual income tax rule weakens the redistribution effect of operating income. Then, the MT index is decomposed in this paper. It is found that the individual income tax levied on the operating income under the new tax system does not violate the principle of horizontal equity, but it weakens the vertical equity effect. Furthermore, the progressive effect is decomposed into the functional relationship with the structure of expense deduction and tax rate. In 2011, the reform of personal income tax increased the exemption from operating income from 2,000 yuan per month to 3,500 yuan per month, which greatly enhanced the progressiveness of individual income tax levied on operating income. But the adjustment of tax rate structure reduces the progressiveness of the personal income tax levied on the income from production and operation. The combined effect of the two makes the progressive tax on the income from production and operation enhanced under the new personal income tax system. But at the same time, due to the sharp reduction of the average tax rate of income from production and operation, the vertical equity effect of this tax is naturally weakened, thus the overall redistribution effect is weakened. For personal income tax, the average tax rate on the adjustment of income gap is the main impact, progressive is secondary. Next, according to the characteristics of personal income tax classification in China. In this paper, the total income of taxpayers is divided into production income and other income, the MT index of total income is calculated and further decomposed, and the MT index and the deductible amount of production and operation income are obtained. Tax structure and other tax factors on the MT index, the following conclusions are drawn: first, under the new personal income tax system, the tax on production and operation income tax makes the order of total income before and after tax has changed. Contrary to the principle of horizontal equity. Second, the exemption from production and operation income increased from 2,000 yuan per month to 3,500 yuan per month to strengthen the overall progressiveness of the individual income tax system. But the change of tax rate structure weakens the overall progressiveness. On the whole, the design of the new personal income tax exemption and tax structure is not conducive to the progressiveness of the overall tax system. This paper puts forward the following four suggestions: first, the structure of tax exemption and tax rate should be redesigned. Second, the tax collection and management of production and operation income should be strengthened. In determining the structure of tax rate and exemption amount, we should pay attention to the influence of grey income. 4th, the future reform of individual income tax should be gradually closer to the combination of comprehensive income tax system and classified income tax system.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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