个人所得税再分配效应及其公平性研究  

On the Redistribution Effect and Tax Equity of Individual Income Tax

作　　者：周艳[1] Zhou Yah(Anhui University of Finance and Economies, Bengbu Anhui 233030,Chin)

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《铜陵学院学报》2017年第4期26-30,共5页Journal of Tongling University

基　　金：安徽省人文社科研究重点项目"我国区域财政收入差异研究"(SK2016A0033);国家社科基金项目"构建地方税体系研究"(13CJY108)和"我国地方政府性债务的规模风险识别与防控研究"(14CJY059);安徽财经大学科研项目"基于省际视角的区域财政收入差异研究"(ACKY1619);蚌埠市社科规划项目"蚌埠与省内其他地级市财政收入差异研究"(BB16C004)

摘　　要：以2002-2012年全国城镇住户调查数据及2013-2015年城乡一体化的住户收支与生活状况调查数据为依据,借助指数分析工具,从纵向公平与横向公平维度分析了我国个人所得税再分配效应及其公平性。研究发现,个人所得税在调节收入再分配方面具有一定功效,但在调节各收入阶层所得和不同来源所得上其公平性显得不足。基于此,在个人所得税改革方向上有必要扩大税基,降低适用较高边际税率的收入级次,实行分类与综合相结合的课征模式,并提高税收征管效率。Using the data of urban household surveyed from 2002 to 2015 and applying index analysis approach,this paper ana- lyzes the redistribution effect and tax equity of individual income tax from the angle of horizon equity and vertical equity.The re- search shows that the individual income tax has a certain effect on income redistribution,but the effect of regulating income from several levels and adjusting income from different sources is insufficient. Based on this, the reform of individual income tax is nec- essary to enlarge the tax base,lower the income level of applying higher marginal tax rate,and implement levy mode of combining classification with comprehensive mode.

关 键 词：个人所得税 再分配效应 税负公平 

分 类 号：F812.42[经济管理—财政学]