平均税率与个人所得税的收入调节功能比较研究  

Comparative Study on Average Tax Rate and Income Adjustment Function of Personal Income Tax

作　　者：胡华[1] Hu Hua(Nankai University,School of Economics)

机构地区：[1]南开大学经济学院

出　　处：《数量经济技术经济研究》2019年第6期98-116,共19页Journal of Quantitative & Technological Economics

基　　金：中央高校基本科研业务费专项资金项目“中国个人所得税税前扣除制度与收入差距关系研究”(63192220);南开大学专业学位研究生教学案例建设项目“《公共管理学》税务专硕教学案例建设项目”(ZB18010003);国家社会科学基金项目“行为经济学视角下的个人所得税研究”(14BJY167);中国特色社会主义经济建设协同创新中心的资助

摘　　要：研究目标:揭示平均税率与个人所得税的收入调节功能的关系,评价2019年新个人所得税的收入调节功能。研究方法:基于CGSS(2015)的10968个家庭数据与非线性回归模型,计算得出17种个人所得税情形下的收入调节功能表征指数。研究发现:第一,2019年我国推行新个人所得税后,综合所得45%的边际税率将承担65%的收入调节功能;第二,相对于旧个税,2019年个税改革将削弱2%的收入调节功能,但年人均家庭税前收入处于4万~6万元的家庭成为最大的受益群体,其获得的减税额占全部减税额的比重约为35%。研究创新:将个人所得税分解为若干项“子个人所得税”,推导出各子个人所得税的平均税率与收入调节功能表征指数的关系式。研究价值:分解细化平均税率对个人所得税收入调节功能的影响。Research Objectives:The relationship between average tax rate and income adjustment function of income tax is studied and the income adjustment function of new income tax system in 2019 is appraised.Research Methods:Based on 10968 families in CGSS(2015)and nonlinear regression models,a series of characterization indices of income adjustment function are calculated under 17 personal income tax conditions.Research Findings:Firstly,after new personal income tax law is enforced in 2019,the 45%marginal tax rate of comprehensive income will undertake 65%of income adjustment function.Secondly,compared to the old personal income tax system,the new in 2019 will weaken 2%of income adjustment function,but the group with per capita household pre-tax income of a year between 40,000 and 60,000 RMB is the most benefited of all groups,and this group s share of total tax cuts is about 35%.Research Innovations:Personal income tax is divided into several mini personal income taxes,and the relationship formula is inferred between average tax rate of every mini personal income tax and income adjustment function characterization index.Research Value:The effect of average tax rate on income adjustment function of income tax is decomposed.

关 键 词：个人所得税 平均税率 非线性回归模型 

分 类 号：F812.42[经济管理—财政学]