个人所得税税率及级次设定探究——基于收入分布函数的视角  

An Analysis of the Tax Rates and Tax Brackets of the Personal Income Tax

作　　者：陈建东[1] 许云芳[1] 吴茵茵[1] 姚涛[1] 

机构地区：[1]西南财经大学财税学院

出　　处：《税务研究》2014年第3期34-40,共7页

基　　金：中央高校基本科研业务费创新团队项目(JBK120502);中央高校基本科研业务费年度培养项目(重点)(JBK130952);教育部人文社科项目(11YJC790203);国家社科基金项目(12XJY026)的资助

摘　　要：本文以我国城镇家庭就业者的收入分布函数为切入点分析了目前工资薪金所得七级超额累进税率存在的问题。研究表明,现行的七级超额累进税率级次设定偏多,适用于高收入者的边际税率几乎起不到作用。在此基础上,本文结合国际经验进一步提出了采用综合与分类相结合的模式后级次和边际税率设定的改革建议:在综合与分类相结合的模式下,一种可行的方案是改为四级超额累进税率,边际税率依次设定为2%、7%、15%、25%。This paper analyses the existing problems of the seven progressive rates levied on income in excess of specific wages and salaries using the income distribution function for the employees of China＇s urban families. The research shows that the existing tax brackets are so excessive that the marginal tax rate applied to the high earners almost cannot play a role. Based on this and combined with the international experience, the paper proposes to introduce the combination of synthesis and classification to set the tax brackets. The paper argues that it is feasible to establish a framework of four progressive tax rates, that is, the marginal tax rate is set to be 2%, 7%, 15%, and 25%, respectively.

关 键 词：个人所得税 收入分布函数 税率级次 

分 类 号：F812.42[经济管理—财政学]