我国个人所得税收入变动趋势及原因  

An Analysis on the Trend of Individual Income Tax Revenue in China

作　　者：孔翠英[1] 彭月兰[1] 

机构地区：[1]山西财经大学财政金融学院

出　　处：《税务研究》2016年第2期44-49,共6页

基　　金：国家社会科学基金项目"资源型经济转型的财税法律制度研究"(项目编号:13BFX113)的阶段性成果

摘　　要：本文分析了个人所得税(以下简称"个税")收入增速与国内生产总值、居民总收入、城镇职工工资总额增速之间的关系,发现个税收入增速在1994-2014年的绝大多数年份里高于以上经济指标的增速,且表现出大起大落的不稳定增长趋势。个税收入起伏变动趋势主要由经济增长、居民收入、职工工资、税制调整以及征管水平等多因素造成。基于以上分析,本文提出了稳定个税收入增长的建议。This paper analyzes association of the growth of revenue of individual income tax with those of GDP, total resident income and total wages for urban workers. The former is higher than the latter in the most years during 1994-2014, showing an unstable growth trend with drastic fluctuations. Such growth trend is mainly caused by the economic growth, resident income, wages, tax adjustment and tax collection and management. On this basis, the paper gives some suggestions on stabilizing the growth of revenue of individual income tax.

关 键 词：个人所得税收入变动 国内生产总值 居民收入 城镇职工工资 

分 类 号：F812.42[经济管理—财政学]