我国个人所得税收入主要影响因素分析  

An analysis of the Main Factors Influencing the Personal Income Tax System in China

作　　者：陈建东 王平 祝遵宏 Chen Jiandong;Wang Ping;Zhu Zunhong

机构地区：[1]西南财经大学公共管理学院 [2]西南财经大学财政税务学院 [3]南京审计大学政府审计学院

出　　处：《税务研究》2020年第2期51-58,共8页

基　　金：四川省社会科学高水平研究团队“四川居民收入分配与反贫困研究团队”项目的阶段性研究成果.

摘　　要：基于2000~2017年我国31个省(自治区、直辖市)的数据,本文采用对数平均迪氏指数分解法将平均税率、国民收入分配结构、劳动生产率以及就业人口规模纳入到同一框架中分析其对我国个人所得税收入的影响及贡献度。研究结果表明,2000~2017年,劳动生产率是我国个人所得税收入增加的最主要驱动因素;平均税率和就业人口规模也是促进我国个人所得税收入增加的重要因素;而国民收入分配结构的变化导致了我国个人所得税收入的减少;上述四个因素对个人所得税收入的影响存在区域异质性。因此,我国个人所得税收入的提高应从多维度考虑。Based on the data(2000~2017) of 31 provinces, autonomous regions and municipalities in China, with the LMDI(Logarithmic Mean Divisia Index) decomposition method, this paper analyzes the impacts and contributions of the average tax rate, national income distribution structure, labor productivity and scale of employed population in the same framework. The paper argues that from 2000 to 2017, labor productivity is the main driving factor for the increase in China’s personal income tax revenue, the average tax rate and the scale of employed population are also important factors for the increase in China’s personal income tax revenue, and change in the national income distribution structure leads to the decrease in China’s personal income tax revenue. The impacts of the above four factors on the personal income tax feature regional heterogeneity. Therefore, it is necessary to consider multiple dimensions to increase the personal income-tax revenue in China.

关 键 词：个人所得税 税收收入 平均税率 国民收入分配结构 劳动生产率 就业人口规模 

分 类 号：F812.42[经济管理—财政学]