2008年个人所得税制度改革的收入分配效应评价

发布时间：2018-03-03 17:42

本文选题：个人所得税　切入点：改革　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：众所周知，自从我国实行改革开放政策以后，国民经济总量持续走高，居民收入水平也不断上升，改革成果世界瞩目。与此同时，我国居民的收入差距也在不断扩大，从建国时期的普遍贫困，基尼系数基本为0，到2013年贫富悬殊，基尼系数高达0.473，并且众多学者认为该基尼系数还存在低估。总之，我国收入差距已经到了亟需解决的程度。实际上，我国政府也一直在出台财税政策，试图调节收入差距，个人所得税制度便是其中重要组成部分。自1980年我国个人所得税制度基本确立到现在，政府曾多次进行个人所得税制度改革。但是，随着改革的推进，我国收入差距仍在扩大。因此，对已有的个税改革进行政策评价，评价它到底有没有起作用就显得尤为必要。实际上，已有文献对此进行研究，但研究结果莫衷一是。而且，鉴于微观数据的缺失，这些文献的分析结果基本上都立足于宏观数据分析，忽略了微观个体的异质性，分析结果有一定的局限性。为此，本文利用中国收入分配研究院最新公开的微观数据建立实证模型对2008年个人所税制度改革进行政策评价，试图通过实证分析结果，结合我国个人所得税制度发展现状，对我国未来的个人所得税制度改革提出几点政策建议。首先，本文回顾整理了个人所得税的宏观经济效应，重点阐述了个人所得税对调节收入分配的作用机制。其次，本文通过回顾我国的个人所得税发展沿革，一步步剖析我国个人所得税制度存在的问题，从理论的角度，为未来的个人所得税制度改革寻找方向。接着，本文利用最新的CHIP数据（CHIP-2007和CHIP-2008）建立DID模型，对2008年的个人所得税制度改革进行了实证分析，实证结果表明，此次个税改革导致工薪阶层的GINI系数上升了9.12%，是一次失败的个税改革。主要是因为，仅仅调整工薪所得税扣除标准使得月工资收入大于1600的工薪阶层（即“处理组”）的应纳税额降低，激励他们增加劳动供给，工资收入上升，而对于月工资收入小于1600的工薪阶层（即“控制组”）来说，，此次个税改革对其没有影响。最后，本文结合实证分析结果和我国个人所得税制度发展现状，从加大教育投入开拓个人所得税税源、拓宽税基扩大个人所得税调整范围、调整扣除标准和累进税率实现个人所得税税负公平等6个方面对我国未来个人所得税制度改革提出了政策建议。
[Abstract]:As we all know, since the implementation of the policy of reform and opening to the outside world, the total amount of the national economy has continued to rise and the income level of the residents has been rising. The achievements of the reform have attracted worldwide attention. From widespread poverty during the founding of the people's Republic of China, the Gini coefficient was basically zero, and in 2013, the gap between the rich and the poor was very wide. The Gini coefficient was as high as 0.473, and many scholars believed that the Gini coefficient was still undervalued. The income gap in our country has reached a degree that needs to be solved. In fact, our government has been issuing fiscal and taxation policies to try to adjust the income gap. The personal income tax system is an important part of the system. Since 1980, the personal income tax system of our country has been basically established until now, the government has carried out the reform of the individual income tax system many times. However, with the development of the reform, The income gap in our country is still widening. Therefore, it is particularly necessary to evaluate the existing reform of personal income tax policy and whether it has any effect. In fact, there is already literature on this issue, but the results are not unanimous. In view of the lack of microcosmic data, the analysis results of these documents are basically based on macro data analysis, ignoring the heterogeneity of micro individuals, and the analysis results have some limitations. This paper establishes an empirical model to evaluate the reform of personal income tax system in 2008 by using the latest published micro data of the China Institute of income Distribution, and attempts to combine the current situation of the development of personal income tax system in China with the results of empirical analysis. This paper puts forward some policy suggestions on the reform of personal income tax system in the future of our country. First of all, this paper reviews the macroeconomic effects of personal income tax, focusing on the mechanism of individual income tax to regulate income distribution. Secondly, this paper reviews the development of personal income tax in China. This paper analyzes the problems existing in the personal income tax system of our country step by step, looks for the direction for the reform of the personal income tax system in the future from the theoretical point of view. Then, this paper establishes the DID model by using the latest CHIP data (CHIP-2007 and CHIP-2008). This paper makes an empirical analysis on the reform of personal income tax system in 2008. The empirical results show that the reform of personal income tax resulted in a 9.12 increase in the GINI coefficient of the working class, which was a failure in the reform of personal income tax. Just adjusting the payroll tax deduction rate will reduce the tax payable on wage earners who earn more than 1600 per month (that is, the "processing group"), encouraging them to increase the supply of labour and raise their wages. However, for the wage earners whose monthly wage income is less than 1600 (that is, the "control group"), the reform of personal income tax has no effect on it. Finally, this paper combines the results of empirical analysis and the current situation of the development of the personal income tax system in China. From increasing the investment in education to open up the sources of personal income tax and broaden the tax base to expand the scope of adjustment of individual income tax, This paper puts forward some policy suggestions on the reform of our country's future personal income tax system from the six aspects of adjusting the deduction standard and realizing the fairness of personal income tax burden by progressive tax rate.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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