我国个人所得税收入实现的影响因素分析

发布时间：2018-03-15 20:30

本文选题：个人所得税　切入点：影响因素　出处：《大连理工大学学报(社会科学版)》2015年01期 　论文类型：期刊论文

【摘要】：文章基于公平视角考察了影响个人所得税收入的相关因素,通过多元回归分析结果表明:行业收入差、商品零售价格指数两项因素与个人所得税收入呈负相关关系;城镇居民现金消费支出、城镇人口百分比及政府支出这三项因素与个人所得税收入呈正向相关关系。因此,今后个人所得税制改革的重点应立足我国现实的社会经济背景、劳动供给弹性、通货膨胀率及公平与效率的权衡原则,合理确定税收负担的分配权数、费用扣除标准及税率结构等问题,以推进综合与分类相结合的个人所得税制改革。
[Abstract]:Based on the perspective of fairness, this paper examines the related factors that affect the income of individual income tax. The results of multiple regression analysis show that the two factors of industry income difference and retail price index are negatively related to the income of individual income tax; The cash consumption expenditure of urban residents, the percentage of urban population and government expenditure are positively correlated with the income of individual income tax. Therefore, the emphasis of the reform of individual income tax system should be based on the social and economic background of our country in the future. In order to promote the reform of the personal income tax system which combines the integration and classification, the elasticity of labor supply, the inflation rate and the balance principle of fairness and efficiency, the rational determination of the distribution number of tax burden, the standard of expense deduction and the structure of tax rate are discussed in order to promote the reform of personal income tax system.
【作者单位】：中国海洋大学法政学院;
【基金】：教育部人文社会科学研究青年基金项目:“公平视角下个人所得税的优化设计”(11YJC790102) 中央高校基本科研业务费专项资金资助项目:“促进海洋产业结构优化升级的财税政策选择”(201413033) 山东省软科学研究计划:“山东省海洋产业结构优化升级的财税支持机理及实证研究”(2014RKE29042)
【分类号】：F812.42

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