基于促进消费的个人所得税改革研究  

On Promoting Consumption of Research on Individual Income Tax Reform

作　　者：李铁[1] 

机构地区：[1]东北师范大学经济学院,吉林长春130000

出　　处：《吉林师范大学学报（人文社会科学版）》2013年第3期62-65,共4页Journal Of Jilin Normal University:Humanities & Social Science Edition

摘　　要：税收可以通过调节收入分配进而刺激消费。在调节收入分配以促进消费,进而带动经济发展的各项税收政策工具中,个人所得税备受瞩目。一方面是由于我国财产税系功能弱,遗产税、物业税和社会保险税等调节收入分配的相关税种没有开征;另一方面是由于我国当前居民收入差距逐年扩大,使得个人所得税调节收入分配的功能压力增大。因此,在经济发展方式转变时期,基于促进消费的个人所得税改革的目标是降低中低层收入的税收负担,以应对通货膨胀压力和调节收入分配的压力;充分发挥个人所得税对增加人力资本投资的激励作用,通过减税改善税收的收入效应与替代效应,从而促进消费。The tax revenue can be achieved by regulating the distribution of income and consumption. In the regulation of income distribution to promote consumption, and promote the economic development of the tax policy tool, the personal income tax of attention. One is because of our property tax system function is weak, the estate tax, property tax and social insurance tax regulating income distribution tax does not levy; on the other hand, is our country current dweller income gap enlarges year by year, the personal income tax to adjust income distribution function of pressure increase. Therefore, the transformation of the mode of economic development pe- riod, based on promoting consumption of individual income tax reform＇s goal is to reduce the tax burden of lower income, to deal with the inflation pressure and the pressure regulating income distribution; give full play to the individual income tax to increase the investment of human capital incentive effect, through tax cuts to improve the income effect and substitution effect, in order to promote consumption.

关 键 词：个人所得税 收入分配 消费 经济发展 

分 类 号：F810.424[经济管理—财政学]