差别费用扣除与个人所得税制改革——基于微观数据的评估  

Heterogeneous Deductions and Personal Income Tax Reform in China——An Assessment Based on Micro Survey Data

作　　者：雷根强[1] 郭玥[1] 

机构地区：[1]厦门大学经济学院财政系

出　　处：《财政研究》2016年第6期28-41,共14页Public Finance Research

摘　　要：本文运用中国家庭追踪调查(CFPS)2012年数据,对在劳动所得综合收入中引入包括基础扣除、子女抚养扣除、老人赡养扣除、住房贷款利息扣除和租金扣除的差别费用扣除的个人所得税政策效果进行模拟分析。我们发现,差别扣除能更好地匹配纳税人的个人及家庭负担,体现税收量能负担原则。综合运用基尼系数、阿特金森指数和广义熵指数评估的结果显示,差别扣除更有利于个人所得税发挥调节收入分配的职能,且其引入主要体现在对高收入群体及相对家庭生活负担较重适龄群体收入差距的缩小。另外,在差别扣除中引入地区差异对再分配并无明显作用。我们建议,应适时推行差别费用扣除,同时为其引入应加紧建立覆盖全面的个人纳税信息平台。Based on data from China Family Panel Studies 2012, we studied the policy effects of a comprehensive labor income tax system which may incorporate tax deductions including standard deduction and itemized deductions for dependent child, senior dependent parent, mortgage interest and house rent. It shows that the heterogeneous deduction can match the burden of living costs on heterogeneous individual person and family, and follows the principle of ability-to-pay. Using Gini Coefficient, Atkinson Index and Generalized Entropy Index, we found that heterogeneous deduction reduces the income gap between high earners and persons with heavy living burden and strengthens redistributive role of the personal income tax. However, to incorporate regional differences during heterogeneous deductions shows no obvious redistribution effects. We finally suggest that governments should introduce the heterogeneous deductions and establish the taxpayer＇ s integrated information platform.

关 键 词：差别费用扣除 个人所得税 最优个税扣除模型 再分配效应 

分 类 号：F812.42[经济管理—财政学]