我国个人所得税微观税收负担实证分析  

An Empirical Analysis of China Micro-Tax Burden of Income Tax:Evidence from Wage And Salary Income Tax Sample Data

作　　者：欧阳华生[1] 樊轶侠[2] 郑安[1] 

机构地区：[1]南京审计学院经济学院,江苏南京211815 [2]财政部财政科学研究所,北京100142

出　　处：《审计与经济研究》2011年第6期104-112,共9页Journal of Audit & Economics

摘　　要：随着我国个人所得税制度的不断完善,其作用越来越受到社会的关注。对工资薪金所得征税,关系着所有工薪阶层的利益。通过计算和分析对我国纳税人样本的个税负担后发现,我国个人所得税制度总体上能够体现公平原则,不同纳税人个税负担的差异主要是由劳动报酬或收入水平的差异所导致的,但个人所得税制度的调节作用存在"逆向调节"倾向,且免征额提高所产生的减税效应总体也不显著。在当前我国税收制度框架下,降低工资薪金的个税负担仍然是工薪阶层直接受益的重要方式,因而需要对工资薪金所得适用税率进行改革,消除当前存在的"逆向调节"效应。As China continues to improve the income tax system,it arouses more and more social attention.The relationship between wage and salary income tax is concerned with the benefits of all working-class.By analyzing China＇s wages and salaries taxpayers sample income tax burden,we come to know the overall personal income tax system in China generally reflects the principle of fairness,and the difference of the burden of income tax different taxpayers is mainly due to the different level in remuneration and income.But there is ＂reverse regulation＂ tendency in its regulatory role.The exemption amount of tax cut produces no significant effect.In the current tax system of taxation,reducing the wages and salaries in income tax burden is still an important and direct benefit for the working-class.It is expected to eliminate the ＂reverse conditioning＂ effect in the wage and salary taxation.

关 键 词：个人所得税 税收负担率 免征额调整 宏观税收负担 微观税收负担 

分 类 号：F810.3[经济管理—财政学]