个人所得税调节收入分配效应研究——基于2006-2011年三次个税改革的比较  

Study on Income Distribution Effect of Individual Income Tax——Based on the comparison of the three tax reforms from 2006 to 2011

作　　者：阳芳[1] 何冬明 毕晓云 

机构地区：[1]广西师范大学经济管理学院

出　　处：《价格理论与实践》2018年第7期103-106,共4页Price:Theory & Practice

基　　金：国家社科基金项目"新常态下收入分配的伦理底线研究(16BZX102)"的阶段性成果

摘　　要：个税作为调节收入分配的重要手段,个税改革对于收入分配差距的调节具有重要作用。本文以江苏、广东、河南、江西、湖北、安徽、广西和贵州8个省份作为样本,从缩小整体收入差距、提高低收入群体相对收入水平、调节高收入群体相对收入水平、控制收入两级分化四个方面考察了个人所得税在2006-2011年三次改革期间调节收入分配的实际效果,并分析了2018年的个税改革对收入分配差距的调节效果。结果表明:个税在上述四个方面的作用效果存在地区差异,且总体效果均不理想,前三次个税改革未能很好地实现预期目标。2018的个税改革对于改善个税的收入分配调节功能具有积极的现实意义。Individual income tax is an important method to adjust the income distribution, so individual tax reform play an important role in the adjustment of income distribution gap. This parper takes eight provinces Jiangsu, Guangdong, Henan, Jiangxi, Hubei,Anhui, Guangxi and Guizhou as the samples to examine the actual effects of individual income tax on income distribution during the three reform periods of 2006-2011, from four aspects: narrowing the overall income gap, raising the relative income level of low-income groups, regulating the relative income level of high-income groups, and controlling income polarization. This rearch also analyzed the effect of 2018 individual tax reform.The results show that the effect of individual tax on the above four aspects is different in different regions, and the overall effect is not satisfactory. The first three tax reforms failed to achieve the expected goals. But the individual tax reform of 2018 has positive practical significance for improving the adjustment function of individual tax on income distribution.

关 键 词：个人所得税 个税改革 收入分配调节 

分 类 号：F812.42[经济管理—财政学] F126.2