我国个人所得税再分配效应及累进性的实证分析  

An Empirical Analysis of Redistribution and Progressivity of Personal Income Tax in China

作　　者：彭海艳[1,2] 

机构地区：[1]中国社会科学院财政与贸易经济研究所 [2]宜春学院

出　　处：《财贸经济》2011年第3期11-17,136,共7页Finance & Trade Economics

基　　金：作者主持的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：税收是调节收入分配差距的有效手段之一。本文循着层层递进的逻辑,建立了税收再分配效应及累进性分解的数学理论模型,实证分析了1995年到2008年间我国个人所得税的再分配效应,剖析了影响其变动的深层次原因。结果表明:除2006年外,我国个人所得税起到了正向、且进一步加强的再分配效应,但调节效果非常有限;平均税率明显偏低,累进性基本呈下降趋势;分类征收模式导致总体累进性下降,工资薪金所得税是个人所得税累进性的主要来源;免征额在工资薪金所得税的累进性中起主导作用,其次是税率结构,而社会保障支出起较小的累进(或累退)效果。因此,在公平视角下改革与完善我国个人所得税制迫在眉睫。Tax is an effective method of redistribution of incomes.By establishing mathematic model on tax redistribution and decomposition on progressivity,this paper examined data from 1995 to 2008 to analyze the redistribution effects and decomposition of progressivity on personal income tax(PIT) in China.Results show that redistribution effect of PIT is positive and increasingly strengthened,though still quite limited.The average tax rate is too low and the progressivity is decreasing.The scheduler pattern of income taxation leads to the decrease of progressivity of PIT.Wages and salary income tax are the main sources of progressivity.Allowance plays a main role in the progressivity of wages and salary income tax,then follows the tax rate structure,while social insurance makes a minor progressive or regressive contribution.Therefore,it is urgent to carry out comprehensive reform on PIT in China.

关 键 词：个人所得税 再分配效应 累进性 累进性分解 

分 类 号：F812.42[经济管理—财政学]