我国个人所得税的再分配效应及国际比较  

Study on Redistribution Effect of Chinese Personal Income Tax and Its Comparison with Foreign Countries

作　　者：彭海艳[1,2] 

机构地区：[1]宜春学院经济与管理学院,江西宜春336000 [2]中国社会科学院财政与贸易经济研究所,北京100836

出　　处：《华东经济管理》2011年第11期63-66,共4页East China Economic Management

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

摘　　要：个人所得税是调节收入分配差距的重要手段之一。文章认为:整个考察期间,除2006年外,我国个人所得税制发挥了正向、且进一步加强的再分配效应。但与其它国家相比,其调节效果非常有限。主要原因在于:我国个人所得税没有发挥主体地位,在制度设计上存在严重缺陷,而且在税收征管上也存在许多漏洞。因此,为了更好地发挥其应有的再分配效应,全面的个人所得税制改革迫在眉睫。Personal income tax （PIT） is one of the most important way to adjust the income distribution gap. It is believed that PIT in china has a positive and strength redistribution effect from 1995 to 2005, but redistribution effect in 2006 has a decreasing tendency because of the increasing of allowance. Moreover, comparing with the developed countries, the redistribution ef- fect of PIT is too small. The main reasons are following： PIT had serious defects in designing aspect, and loophole in administration of tax collection. Therefore, comprehensive reforming of PIT is impending, or else, it is hard for PIT having a deserved redistribution effect.

关 键 词：个人所得税 再分配效应 国际比较 

分 类 号：F810.422[经济管理—财政学]