个人所得税的两类累进性:内涵与测度  

Two Types of Progressivity of Individual Income Tax:Connotation and Measure

作　　者：石子印[1] 张超 周占良 

机构地区：[1]聊城大学计算机学院,山东聊城252059 [2]聊城市国家税务局,山东聊城252000

出　　处：《涉外税务》2013年第2期32-39,共8页International Taxation In China

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

摘　　要：个人所得税累进性包含结构累进性与有效累进性两层意义,其内涵有很大差别。这两种累进性都有单一指标与平均税率两种计算方法。利用这些方法,本文测度了我国个人所得税的两种累进性。结果显示,2011年9月1日改革之后的工资、薪金个人所得税的结构累进性有所增强;2009年个人所得税的有效累进性比2008年有所降低。The progressivity of individual income tax contains two meanings,structural progressivity and effective progressivity,whose connotations differ much from each other.Each progressivity has two different methods for computation:the single index and average tax rate.By those methods,this paper measures the two different sorts of progressivity of individual income tax in China,and argues that the structural progressivity of individual income tax including wage and salary is enhanced after the reform of September 1^(st),2011;but the effective progressivity of individual income tax in 2009 was lower than 2008.

关 键 词：个人所得税 收入分配 累进性 税收负担 税收体系 “十二五” 马斯格雷夫 税收要素 

分 类 号：F812.42[经济管理—财政学]