个人所得税制改革对我国收入再分配影响效果评估

发布时间：2018-05-23 16:53

本文选题：个人所得税 + 累进性　；参考：《税务与经济》2014年06期

【摘要】：基于1995~2011年城镇居民调查数据,通过计算税前税后基尼系数,从整体上评估个人所得税的收入再分配效应。研究发现,除2006年与2011年之外,我国个人所得税都发挥了正向且不断增长的收入再分配效应。同时,通过分解分析其累进性及平均税率得出,在1995~2005年我国个税改革较缓慢时期,虽然个人所得税的累进性不断下降,但由于其平均税率的增加导致个人所得税的收入再分配效应仍在不断增强;在2006~2011年个税改革较频繁期间,三次免征额的提高虽然提高了税收的累进性,但同时也降低了个人所得税的平均税率,从而弱化了个人所得税的再分配效应。所以,必须从综合税制体系、税收结构、征缴体系等方面进一步改进个人所得税制。
[Abstract]:Based on the survey data of urban residents from 1995 to 2011, the income redistribution effect of personal income tax is evaluated by calculating the Gini coefficient before and after tax. It is found that except in 2006 and 2011, personal income tax in China plays a positive and growing income redistribution effect. At the same time, by decomposing and analyzing its progressiveness and average tax rate, it is concluded that in the slow period of personal income tax reform from 1995 to 2005, although the progressiveness of personal income tax has been declining, However, due to the increase of average tax rate, the income redistribution effect of individual income tax is still increasing. During the period of income tax reform from 2006 to 2011, the increase of three deductions increased the tax revenue progressiveness. But it also reduces the average tax rate of individual income tax, which weakens the redistribution effect of individual income tax. Therefore, we must further improve the personal income tax system from the aspects of comprehensive tax system, tax structure, collection system and so on.
【作者单位】：湘潭大学商学院;
【基金】：国家社科基金重大项目“我国收入分配体制改革动态跟踪和效果评估研究”(项目编号:12&ZD049) 湖南省社科重点项目“我国再次收入分配制度改革效果评估研究”(项目编号:13ZDB15)阶段性研究成果
【分类号】：F812.42;F124.7

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