个人所得税的累进性与再分配效应——以湖北省为例  

The Progressivity and Redistribution Effect of Personal Income Tax——Taking Hubei Province as An Example

作　　者：石子印[1] 张燕红[2] 

机构地区：[1]财政部财政科学研究所博士后流动站 [2]上海电视大学宝山分校

出　　处：《财经科学》2012年第3期116-124,共9页Finance & Economics

基　　金：国家社会科学基金青年项目(批准号11CJY090);中国博士后基金面上项目(批准号2011M500266)的阶段性成果

摘　　要：以湖北省城镇调查数据为分析对象,以指数为工具,本文实证考察了我国个人所得税的累进性及再分配效应。得到的结论是我国个人所得税再分配效应很弱,但其原因并不在于税收的实际累进性小,而在于个人所得税的平均税率低,税收规模很小。同时,在各类收入中,工资性收入的个人所得税累进性很强,经营性收入及财产性收入的个人所得税累进性较差,甚至出现累退性。提高个人所得税规模、加强对经营性收入及财产性收入的税收征管、以家庭为单位征收是个人所得税进一步改革的方向。Based the survey data of urban households in Hubei province,we make an empirical research on progressivity and redistribution effect of personal income tax using K index.The conclusion is the redistribution effect of our personal income tax is very limited,the reason is not lies in the small actual tax progressive,but in the low average personal income tax rate,the tax scale is too small.At the same time,the progressivity of personal income tax on salary income is strong,while the progressivity of personal income tax on business income and property income is very small,even it is regressive.Raising tax scale of personal income tax,strengthening tax collection and management,taking the family as the unit to levy is the further reform direction of personal income tax.

关 键 词：指数 再分配效应 累进性 

分 类 号：F812.42[经济管理—财政学]