我国个人所得税真的很累进吗  

Is China's Personal Income Tax Really Progressive

作　　者：石子印[1] 

机构地区：[1]聊城大学电子商务系,山东聊城252059

出　　处：《华东经济管理》2014年第4期173-176,共4页East China Economic Management

基　　金：国家社会科学基金项目(11CJY090);中国博士后基金面上项目(2011M500266)

摘　　要：目前有很多研究得出了我国个人所得税具有很高累进性的结论。文章质疑这种结论,认为个人所得税的高累进性仅局限在一定的收入范围。在区分狭义、中义、广义三种收入的基础上,文章计算了2008年个人所得税在这些收入下的累进性。结果显示,个人所得税的累进性在三种收入下逐渐减小,广义收入的累进性远低于国际水平。这表明了在收入完整性很差的情形下,个人所得税是不可能得到很高累进性的,狭义收入下计算的个人所得税具有较高累进性只是一种虚幻的表面现象。At present, many studies have concluded that China’s personal income tax is highly progressive. But the paper ar-gues that the conclusion is problematic and considers that the higher progressivity of personal income tax is only limited to certain income ranges. Based on the classification of three types of income ranges （narrow, moderate and broad income range）, the paper calculates the progressivity of personal income tax in different income context. The results show that the progressivity of personal income tax decreases gradually in all types of income ranges, and the progressivity of broad income range is far below than international standards. These indicate that it is impossible to get a higher progressivity of personal income tax in the case of poor revenue integrity, and the higher progressivity of personal income tax under narrow income range is just an illusory appearance.

关 键 词：累进性 隐性收入 K指数 

分 类 号：F810.422[经济管理—财政学]