我国城镇居民个人所得税征管问题——基于城镇居民不同来源收入对个人所得税贡献的视角  

A Study on the Collection and Administration of Individual Income Tax of Urban Residents in China

作　　者：文杰[1] 钟滔[1] 程树磊[1] 

机构地区：[1]西南财经大学财政税务学院

出　　处：《税务研究》2015年第12期45-50,共6页

基　　金：中央高校基本科研业务创新团队项目第二期"我国居民收入分配政策研究"(项目编号:15CX120502);中央高校基本科研业务创新团队项目"西部民族地区反贫困研究"(项目编号:JBK140505)的资助

摘　　要：本文分析了2005-2013年全国城镇居民不同来源收入对总收入的贡献与对个人所得税的贡献的差异。研究表明,虽然工资性收入对总收入的贡献率呈现下降的趋势,但工资性收入的个人所得税贡献率却相对上升;相反,经营性收入与财产性收入对总收入的贡献率明显增长,两者的个人所得税贡献率却显著下降。利用脱钩指标考察不同省份之间的情况,研究显示,不同省份不同来源收入的脱钩状态存在明显的差异。因此,税务部门应完善代扣代缴制度,提高扣缴水平和质量,同时重点加强对经营性收入与财产性收入的征管。This paper analyzes the difference between the contribution of diverse income sources of China＇s urban residents （2005-2013） to total revenue and that to individual income tax. The paper shows that the contribution rate of wage income to total revenue trends downward, but that to individual income tax trends upward. On the contrary, the contribution rate of operational income and property income to total revenue increases significantly, but that to individual income tax decreases significantly. Using the decoupling indicators, the paper investigates the cases among different provinces. The results show that the decoupling states of income from different sources in various provinces are different significantly. Therefore, the tax departments should improve the withholding system and the withholding level and quality, while focusing on strengthening the collection and administration of operational income tax and property income tax.

关 键 词：城镇居民 收入 个人所得税 税收贡献 脱钩指标 

分 类 号：F812.42[经济管理—财政学]