提高个人所得税起征点对居民消费影响的实证研究  

The Empirical Study of the Influence on Consume of the Residents of the Increase of Personal Income Tax Threshold

作　　者：张婷婷[1] 李学林[1] 

机构地区：[1]天津外国语大学国际商学院,天津300270

出　　处：《学理论》2013年第12期98-100,共3页Theory Research

基　　金：天津市哲学社会科学研究规划项目(TJYY12-138);教育部人文社会科学研究青年基金项目(10YJC790151);天津市高等学校人文社会科学研究项目(20102513)

摘　　要：税收作为国家进行宏观调控的重要手段,与每一个人的生活息息相关。个人所得税作为针对居民收入影响最大的税种之一,直接涉及千万纳税人的切身利益。将以个人所得税起征点的提高是否能够促进居民消费,扩大内需为核心进行论证。首先介绍了这一话题提出的背景,之后回顾了个税起征点不断调整的历史,并总结概括我国个人所得税的现状。通过归纳国内外相关理论,建立计量经济学模型并进行论证,并以理论为基础分析出现的结果。最后总结并给出几点通过个人所得税来刺激消费的建议。Personal income tax,directly related to the vital interests of millions of taxpayers＇,is to bear such a heavy responsibility. This article will be what if raising the threshold of personal income tax can promote consumption and expand domestic demand as the core argument. First it shows some message about the background of this topic,reviews the history of the tax threshold’s constantly adjustment and summarizes the current situation of China＇s personal income tax. By summarizing the relevant theory,it makes an econometric model and uses the software of Eviews to solve it,and analyzes the results based on the theories. At last,it makes a conclusion and gives a few recommendations to stimulate consumption through the personal income tax. I hope this article can help us acknowledge the relationship between Personal Income Tax Threshold and consume distinctly.

关 键 词：个数起征点 扩大消费 实证分析 

分 类 号：F202[经济管理—国民经济]