我国个人所得税对城镇居民收入的调节效应研究  

Research of the Moderating Effect of the Personal Income Tax on the Income of the Urban Residents in China

作　　者：黄凤羽[1] 王一如[1] 

机构地区：[1]天津财经大学

出　　处：《税务研究》2012年第8期34-38,共5页

基　　金：教育部新世纪优秀人才支持计划项目<税收增长中的财政风险研究>;中央高校基本科研业务费专项资金资助项目<市场化进程中的公共财政运行机制:理念转变;政策诊断与制度安排>的阶段性成果

摘　　要：个人所得税对城镇居民收入的再分配效应可以分别从总量和结构的角度进行考察。对不同口径"税前收入"与"税后收入"的研究均发现,我国个人所得税有助于缩小城镇居民的基尼系数,但社会保障缴款显示了一定的逆向调节作用。通过结构分析发现,高收入居民的纳税比重、平均税率、税收累进程度均高于低收入组,但差别不大。同时,各收入组间收入结构、赡养人口的差别,影响了税收的再分配效应。This paper analyzes the redistribution effect of the personal income tax on the income of the urban residents from the perspectives of the total amount and structure respectively. The studies of ＂pre-tax income＂ and ＂after-tax income＂ based on different statistical standards show that China＇s personal income tax contributes to reduce the Gini coefficient of the urban residents, but the social security contribution plays a reverse role. The structure analysis finds that the proportion of tax payment, average rate of tax and tax progressivity are slightly higher in the high income group than those in the low income group. Also, different income structures and family dependents between groups also influence the redistribution effect of taxation.

关 键 词：个人所得税 收入再分配 基尼系数 

分 类 号：F812.42[经济管理—财政学] F124.7