我国个人所得税累进性分解的实证分析  

Empirical Analysis of Progressivity Decomposition on Personal Income Tax in China

作　　者：彭海艳[1] 

机构地区：[1]中国社会科学院财政与贸易经济研究所,100836

出　　处：《上海经济研究》2010年第10期66-73,共8页Shanghai Journal of Economics

基　　金：国家社会科学基金青年项目(批准号:10CJY067);中国博士后基金面上资助项目(批准号:20100470466);江西省高校人文社会科学研究项目(批准号:JJ1001)的研究成果

摘　　要：累进性是评价税制公平性的重要标准之一。本文对2001年至2008年间我国个人所得税累进性进行分解,实证分析了不同税类和工资薪金所得税税制要素的累进性及贡献。结果表明:分类征收模式导致了个人所得税整体累进性下降,工资薪金所得税是个人所得税累进性的最主要来源,贡献率在85%以上;免征额在工资薪金所得税累进性中占主体地位,贡献率在70%以上,其次是税率结构,而社会保障支出起较小的累进(或累退)作用。所以,不同的税制要素和税制模式具有不同的再分配功能,应促进它们调控效应合力的产生,而避免效应的相互抵消。Progressivity of tax is one of the most important criterions for evaluating the equity of tax This paper presents the progressivity decomposition on personal income tax （PIT） in china from 2001 to 2008, giving the empirical analysis of the effects and contributions on the item of PIT and elements of wa- ges and salaries income tax. It is believed that, The scheduler pattern of income taxation leads to the decreasing of Progressive for PIT, and the wages and salary income tax are the main sources of Progressive, the contribution is above 85% ; The allowance plays a main role, the contribution is above 70%, and the tax rate follows, while there is a minor progressive or regressive in the contribution of social insurance. Furthermore, on the background of PIT in china, an analysis on the reasons of the conclusions is presented, and some suggestions are given. Therefore, the different elements of the tax system and tax model have different redistribution function, should work together to promote the composition of forces, rather than the effects offset each other.

关 键 词：个人所得税 累进性分解 实证分析 

分 类 号：F810.42[经济管理—财政学]