经营性、财产性收入的个税调节:由2002～2009年分配现状  

Tax Adjustment of Operating Income and Property Income:based on the Distribution Status from 2002 to 2009

作　　者：邓春梅[1] 肖智[1] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400044

出　　处：《改革》2011年第10期56-60,共5页Reform

基　　金：中央高校基本科研业务费项目"基于税收非中性和税收公平的房地产税制优化研究"(批准号:CDJSK100160);重庆市社会科学规划项目"物业税改革的税负研究:来自重庆的证据"(批准号:2007-JJ16)

摘　　要：对2002～2009年城镇居民工薪收入、经营净收入、财产性收入及转移性收入的分配现状及前三类收入分类个人所得税累进性的实证研究发现:从基尼系数看,工薪收入的分配比较均衡,经营净收入的分配差距逐步拉大,财产性收入的分配差距非常大,转移性收入几乎没有调节贫富差距的功用。累进性分析反映整体个税呈弱累进性,工薪收入个税累进性与总累进性接近,对其贡献最大,起征点提高至3500元并未提高累进性,反而有降低及减缓累进的效果;经营收入税基本呈比例税,多数年份呈弱累退性,扣除额提高至3500元提高了累进性;财产收入的累进性高于工薪收入,但其累进的效率不如工薪类所得税。结论显示,应采取措施加强经营性收入和财产性收入的个税调节。This paper presents the empirical analysis of distributions of wages and salaries income （WSI）, net income from management （NIM）, property income （PI）and transfer income （TI） over the 2002-2009, and examines the changes in progressivity of the former three kinds of income. On base of Gini-index, the distribution of WSI is relatively balanced, the distinct in NIM has been enlarged, the PI distribution is quite inequal, and TI is almost no function in the regulation of the gap between rich and poor. Empirical analysis shows that the overall tax progressivity is weak, WSI tax pragressivity is is close to the overall progressivity and is the main resource. Threshold raised to 3500 yuan did not improve the progressive, whereas, whcih reduces and slows down the effects of the progressivity. Tax on NIM is almost proportional,yet the majority of the year of the estimates has a little regressive, and deduction to 3500 yuan improve the progressive. PI tax is more progressive than that of WSI,but actually,its efficiency is lower than that of WSI. The analysis reveals that it should take steps to monitor broadly on NIM and PI to improve the progressivity of the PIT.

关 键 词：分类收入 个人所得税 税收累进性 收入分配 

分 类 号：F323.8[经济管理—产业经济]