个人所得税制改革对我国收入再分配影响效果评估  

Assessment of the Impact of Personal Income Tax Reform on Income Redistribution in China

作　　者：李勇辉[1] 龙小琴[1] 

机构地区：[1]湘潭大学商学院,湖南湘潭411105

出　　处：《税务与经济》2014年第6期89-96,共8页Taxation and Economy

基　　金：国家社科基金重大项目"我国收入分配体制改革动态跟踪和效果评估研究"(项目编号:12&ZD049);湖南省社科重点项目"我国再次收入分配制度改革效果评估研究"(项目编号:13ZDB15)阶段性研究成果

摘　　要：基于1995-2011年城镇居民调查数据,通过计算税前税后基尼系数,从整体上评估个人所得税的收入再分配效应。研究发现,除2006年与2011年之外,我国个人所得税都发挥了正向且不断增长的收入再分配效应。同时,通过分解分析其累进性及平均税率得出,在1995-2005年我国个税改革较缓慢时期,虽然个人所得税的累进性不断下降,但由于其平均税率的增加导致个人所得税的收入再分配效应仍在不断增强;在2006-2011年个税改革较频繁期间,三次免征额的提高虽然提高了税收的累进性,但同时也降低了个人所得税的平均税率,从而弱化了个人所得税的再分配效应。所以,必须从综合税制体系、税收结构、征缴体系等方面进一步改进个人所得税制。Based on the data from the urban residents,a study is conducted to evaluate the effect of personal income tax on income redistribution by calculating the Gini Coefficient before and after tax. It is found that apart from 2006 and 2011,China＇s personal income tax has played a positive and growing impact on income redistribution. However,by analyzing its progressiveness and average tax rate it is noted that the progressiveness of personal income tax had been falling from 1995 to 2005. But due to the increase of its average tax rate,the effect of personal income tax on income redistribution is amplified. During the tax reform from 2006 to 2011,although three times of tax exemption strengthened the progressiveness of tax,it also reduced the average tax rate,which weakened the redistribution effect. Therefore,it is necessary to improve the personal income tax system in terms of tax system,tax structure and tax collection system.

关 键 词：个人所得税 累进性 平均税率 收入再分配 

分 类 号：F810.42[经济管理—财政学]