个人所得税对收入分配的影响:由税收累进性和平均税率观察  

The Impact of Personal Income Tax on Income Redistribution:Observing from Tax Progressivity and Average Tax Rate

作　　者：万莹[1] 

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《改革》2011年第3期53-59,共7页Reform

摘　　要：个人所得税收入调节作用的发挥取决于税制的累进程度和平均税率。从税收累进性和平均税率两方面对我国个人所得税的再分配效应进行解析,得到以下三点基本判断:第一,我国个人所得税的法定累进水平和实际累进水平均已达到发达国家水平;第二,我国个人所得税的平均税率大大低于世界平均水平;第三,我国个人所得税的再分配力度非常小,而平均税率过低是制约我国个人所得税收入调节功能发挥的最主要障碍。因此加强个人所得税收入调节功能的关键是在坚持综合课税改革方向的基础上,通过完善税收征管,不断拓宽个人所得税的课税面、提高其占个人收入的比重。To what extent could personal income tax redistribute the income of individuals is decided by the progressivity and average tax rate of the tax system. This article analyzes the redistributive effect of personal income tax in China from these two aspects and obtains the following three judgments basically： first, the legal and actual progressivity of personal income tax have already reached the level of developed countries; second, the average tax rate of personal income tax is significantly lower than the average rate in the world; third, the income redistributive effect of personal income tax is very small compared to other countries and the core reason is the too low average tax rate. Therefore, the key point to strengthen the redistributive function of personal income tax in China is to improve the tax administration, expand the tax basis and increase the ratio of personal income tax to the income of individuals.

关 键 词：个人所得税 收入分配 税收累进性 平均税率 

分 类 号：F812.42[经济管理—财政学]