我国个人所得税免征额的经济学分析
发布时间：2018-10-05 15:31
【摘要】：个人所得税是我国最重要的税种之一,2013年的个人所得税收入占国家税收收入的5.91%,对调节收入分配差距有很大的作用。自2011年新一轮的个人所得税改革以来,个税问题尤其是免征额再一次成为学者们的热点问题。这是因为个税免征额是纳税的基础,合理的免征额有助于公平税收负担,促进经济发展,减轻财政负担,调节收入差距。尽管我国对个人所得免征额标准已进行了多次调整,但这些都没有从根本上解决问题。这一轮免征额的提高,一方面反映了国家对纳税人切身利益的关心;另一方面,也反映出目前我国个人所得税免征额制度的不完善。现行单一的免征额扣除标准存在诸多问题,它没有考虑地区间的差异、家庭负担以及通货膨胀等,接下来的个人所得税改革有必要从这些方面考虑,与此同时,制定出一套适合我国国情的个人所得税免征额制度也迫在眉睫。本文研究了个人所得税免征额的确定标准及改革方向,采用前人研究最优所得税率的理论模型,在模型中引入免征额这一变量建立新的模型,首先运用定量研究的方法,通过数学方法分析得出免征额对社会福利水平有积极的影响,社会福利水平是免征额的增函数,然后又运用比较研究的方法,通过与美、日、台三地区的免征额制度比较分析,发现我国现行的免征额制度存在很多不足之处,比如免征额设置时没有考虑通货膨胀、家庭负担,缺少夫妻联合申报个人所得税政策等,最后又通过与城镇居民人均月消费支出、城镇平均每一就业者负担人数挂钩,建立简单的免征额测算公式,并对国内各地区考虑了负担的城镇居民人均消费支出也即为适宜的免征额进行了计算比较,发现各地区差异较大,所以免征额在设置时有必要考虑地区差异这一因素,文章最后总结了现行个人所得税免征额制度的不足并提出了可行性的改革建议。
[Abstract]:Personal income tax is one of the most important taxes in China. In 2013, the income of individual income tax accounts for 5.91% of the national tax revenue, which plays a great role in adjusting the income distribution gap. Since the new round of personal income tax reform in 2011, the issue of individual income tax, especially the amount of exemption, has once again become a hot issue for scholars. This is because the amount of personal income tax exemption is the basis of tax payment, and a reasonable exemption amount is conducive to fair tax burden, promote economic development, reduce the financial burden, and adjust the income gap. Although the standard of personal income exemption has been adjusted many times in China, none of these has solved the problem fundamentally. On the one hand, the increase of the exemption amount reflects the national concern for the vital interests of taxpayers; on the other hand, it also reflects the imperfection of the current exemption system of personal income tax in China. There are many problems with the current single deductible deduction standard, which does not take into account regional differences, household burdens and inflation. It is necessary to consider these aspects in the next reform of personal income tax. At the same time, It is urgent to establish a set of individual income tax exemption system suitable for China's national conditions. This paper studies the standard and reform direction of personal income tax exemption, adopts the theoretical model of the optimal income tax rate studied by predecessors, and establishes a new model by introducing this variable into the model. First, the quantitative research method is used to establish a new model. Through mathematical analysis, it is concluded that the amount of exemption has a positive effect on the level of social welfare. The level of social welfare is a function of increasing the amount of exemption. Then, by using the method of comparative study, through the comparative analysis with the three regions of the United States, Japan and Taiwan, the level of social welfare is compared with the system of exemption in the United States, Japan and Taiwan. It is found that the current exemption system of our country has many shortcomings, such as not taking into account inflation, family burden, lack of joint declaration of individual income tax policy between husband and wife, and so on. Finally, by linking with the average monthly consumption expenditure of urban residents and the average number of employees in cities and towns, a simple formula for calculating the deductible amount is established. In addition, the author calculates and compares the per capita consumption expenditure of urban residents who have taken into account the burden in each region, that is, the appropriate exemption amount, and finds that there is a great difference in each region, so it is necessary to consider the factor of regional difference when the exemption amount is set up. Finally, the article summarizes the deficiency of the current individual income tax exemption system and puts forward feasible reform suggestions.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2253916
[Abstract]:Personal income tax is one of the most important taxes in China. In 2013, the income of individual income tax accounts for 5.91% of the national tax revenue, which plays a great role in adjusting the income distribution gap. Since the new round of personal income tax reform in 2011, the issue of individual income tax, especially the amount of exemption, has once again become a hot issue for scholars. This is because the amount of personal income tax exemption is the basis of tax payment, and a reasonable exemption amount is conducive to fair tax burden, promote economic development, reduce the financial burden, and adjust the income gap. Although the standard of personal income exemption has been adjusted many times in China, none of these has solved the problem fundamentally. On the one hand, the increase of the exemption amount reflects the national concern for the vital interests of taxpayers; on the other hand, it also reflects the imperfection of the current exemption system of personal income tax in China. There are many problems with the current single deductible deduction standard, which does not take into account regional differences, household burdens and inflation. It is necessary to consider these aspects in the next reform of personal income tax. At the same time, It is urgent to establish a set of individual income tax exemption system suitable for China's national conditions. This paper studies the standard and reform direction of personal income tax exemption, adopts the theoretical model of the optimal income tax rate studied by predecessors, and establishes a new model by introducing this variable into the model. First, the quantitative research method is used to establish a new model. Through mathematical analysis, it is concluded that the amount of exemption has a positive effect on the level of social welfare. The level of social welfare is a function of increasing the amount of exemption. Then, by using the method of comparative study, through the comparative analysis with the three regions of the United States, Japan and Taiwan, the level of social welfare is compared with the system of exemption in the United States, Japan and Taiwan. It is found that the current exemption system of our country has many shortcomings, such as not taking into account inflation, family burden, lack of joint declaration of individual income tax policy between husband and wife, and so on. Finally, by linking with the average monthly consumption expenditure of urban residents and the average number of employees in cities and towns, a simple formula for calculating the deductible amount is established. In addition, the author calculates and compares the per capita consumption expenditure of urban residents who have taken into account the burden in each region, that is, the appropriate exemption amount, and finds that there is a great difference in each region, so it is necessary to consider the factor of regional difference when the exemption amount is set up. Finally, the article summarizes the deficiency of the current individual income tax exemption system and puts forward feasible reform suggestions.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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