论我国个人所得税再分配功能的完善

发布时间：2018-01-16 13:28

本文关键词：论我国个人所得税再分配功能的完善　出处：《苏州大学》2013年硕士论文　论文类型：学位论文

【摘要】：在我国居民收入分配差距不断扩大的背景下，个人所得税的再分配功能急需完善。本文对我国2002—2011年个人所得税的累进性和再分配效应进行了深入地实证分析。实证结果显示，个人所得税的总体再分配效应在2002—2005年以及2007—2010年两个阶段中逐年增强，而在2006和2011两年中有所减弱。2006年和2011年税收累进性大幅上升的同时，平均税率出现大幅下降，致使个人所得税总体再分配效应出现下降。对于不同收入户而言，个人所得税的再分配效应在考察期间都是正向的。但是，中等收入户和中等偏上户的收入份额增加显著高于最低收入户和低收入户的收入份额增加。这表明中等收入户和中等偏上户是个人所得税再分配的最大收益者。2002—2011年我国个人所得税的剩余收入累进性实证结果表明，，当收入进入更高收入户水平时，各收入户适用的税率基本为比例税。根据实证结果，本文对我国个人所得税再分配功能缺陷进行了多角度的原因分析，并据此提出一些政策建议。
[Abstract]:In China, the income distribution gap continues to expand under the background. The redistribution function of personal income tax is in urgent need of perfection. This paper makes an in-depth empirical analysis of the progressive and redistribution effects of personal income tax in China from 2002 to 2011. The empirical results show that. The overall redistribution effect of individual income tax increased year by year in the periods 2002-2005 and 2007-2010. It weakened in 2006 and 2011. In 2006 and 2011, tax revenues rose sharply, while the average tax rate fell sharply. As a result, the overall redistribution effect of personal income tax has declined. For different income households, the redistribution effect of individual income tax is positive during the investigation period. The increase of income share of middle income households and upper middle income households is significantly higher than that of the lowest income households and low income households, which indicates that middle and middle income households are the largest income earners in the redistribution of personal income tax. The empirical results show that the surplus income of personal income tax in China from 2002 to 2011 is progressive. When the income enters the higher income level, the tax rate applied to the income households is basically proportional tax. According to the empirical results, this paper makes a multi-angle analysis of the functional defects of the redistribution of personal income tax in China. Based on this, some policy suggestions are put forward.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7

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