考虑家庭结构的个人所得税费用扣除标准分析

发布时间：2018-06-13 10:00

本文选题：家庭结构 + 个人所得税　；参考：《天津财经大学》2017年硕士论文

【摘要】：根据2000年以来《中国统计年鉴》的数据显示,城镇居民人均可支配收入之间的差距在逐年拉大。从国家公布的2003年到2015年的基尼系数可以看出,我国的基尼系数均大于警戒值0.4,在2008年时,该数值甚至超过了 0.49。基尼系数表明,我国目前的贫富差距已变得十分严峻。造成此现象的原因众多,其中税制改革跟不上经济发展的步伐是造成我国贫富差距变大的主要原因之一。值得注意的是,个人所得税作为国家调控宏观经济和收入分配优化的税收杠杆,却没有充分发挥出其调节收入分配的作用。我国目前的个人所得税是以个人为纳税单位进行征收的,没有考虑到家庭结构的因素,也没有考虑纳税人的生计费用扣除等问题,这在一定程度上会导致税负的不公平。在2015年和2016年国务院发布的《关于深化经济体制改革重点工作的意见》中都提到了财税体制的改革,尤其在2015年的《意见》中更加细致地提出了研究综合与分类相结合的个人所得税改革方案,因此,个税改革势在必行。改革包括的方面众多,文章主要分析了考虑家庭结构的个人所得税费用扣除标准。文章利用中国健康与营养调查最新发布的关于城乡居民微观家庭经济数据,选取包括食品、居住、衣着等八类家庭消费品为指标,并将家庭结构分为单身家庭、夫妻二人家庭、夫妻二人加一成年子女等八类家庭,根据净等价收入模型,利用以上指标建立家庭等价规模的回归模型,得到等价规模家庭成员的权重指标:即家庭中第一个成年成员(在调查数据中指户主)的权重记为1,其他成年成员(包括成年子女)的权重记为0.97,未成年子女的权重记为0.48,老年人的权重记为0.65。通过对考虑家庭结构和不考虑家庭结构进行费用扣除的可支配收入进行方差分析,进一步验证了考虑家庭结构进行个人所得税费用扣除更有利于实现社会公平。针对上述的分析结果,提出按照等价规模系数来计算家庭不同成员的消费福利水平;扩宽费用扣除的范围,将生计扣除和成本扣除等考虑进去;与物价指数相联系;以身份证信息为标识码建立大数据网,与各部门合作更全面地对纳税单位进行费用扣除;抽取部分地区试点试验,找到最优的税收制度继而推广到全国等设置费用扣除标准的相关建议。
[Abstract]:According to the data of the Statistical Yearbook of China since 2000, the gap between the per capita disposable income of urban residents is widening year by year. From the Gini coefficient published by the state from 2003 to 2015, we can see that the Gini coefficient of our country is higher than the warning value of 0.4. In 2008, the Gini coefficient even exceeded 0.49. Gini coefficient shows that the gap between rich and poor has become very serious. There are many reasons for this phenomenon, among which the tax system reform cannot keep up with the pace of economic development is one of the main reasons for the widening gap between the rich and the poor. It is worth noting that the individual income tax, as a tax lever for the state to regulate the macro-economy and the optimization of income distribution, has not fully played its role in regulating the income distribution. At present, the individual income tax in our country is levied on the basis of individual income tax unit, which does not take into account the factors of the family structure or the deduction of the taxpayer's living expenses, which to some extent leads to the unfairness of the tax burden. The reform of the fiscal and taxation system was mentioned in the opinions on the key work of deepening the Reform of the Economic system issued by the State Council in 2015 and 2016. Especially in the opinion in 2015, the author puts forward the reform scheme of personal income tax which combines the research of synthesis and classification, so the reform of personal income tax is imperative. The reform includes many aspects, the article mainly analyzes the individual income tax expense deduction standard considering the family structure. Based on the microeconomic data of urban and rural residents published by the China Health and Nutrition Survey, this paper selected eight categories of consumer goods, including food, living and clothing, as indicators, and divided the family structure into single families and two-person households. According to the net equivalent income model, the regression model of family equivalent scale is established by using the above indexes. Get the weight index of the family members of equivalent size: that is, the weight of the first adult member of the household (in the survey data refers to the head of household) is 1, the weight of the other adult members (including adult children) is 0.97, and the weight of the first adult member of the household (the head of household in the survey data) is 0.97. The weight is 0. 48, and the old is 0. 65. Based on the variance analysis of disposable income which takes into account the family structure and the expense deduction without the family structure, it is further proved that the individual income tax expense deduction considering the family structure is more beneficial to the realization of social equity. According to the above analysis results, it is proposed to calculate the consumption welfare level of different family members according to the equivalent scale coefficient; to widen the scope of expense deduction, to take into account the livelihood deduction and cost deduction; to be related to the price index; To set up a large data network with ID information as the identification code, to cooperate with various departments to deduct the expenses of tax paying units in a more comprehensive way, and to extract some pilot trials in some regions, To find the best tax system and then spread to the national cost deduction standards related recommendations.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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