2018年个人所得税改革的收入再分配效应研究  

Study on Income Redistribution Effect of Individual Income Tax Reform in 2018

作　　者：王钰 田志伟[2] 王再堂[3] WANG Yu;TIAN Zhiwei;WANG Zaitang(School of Taxation,Jilin University of Finance and Economics,Changchun 130000,China;School of Public Economics and Administration,Shanghai University of Finance and Economics,Shanghai 200082,China)

机构地区：[1]吉林财经大学税务学院,吉林长春130000 [2]上海财经大学公共政策与治理研究院,上海200082 [3]上海财经大学公共经济与管理学院,上海200082

出　　处：《财经论丛》2019年第8期31-38,共8页Collected Essays on Finance and Economics

基　　金：国家自然科学基金项目(71373151);吉林财经大学校长专项基金项目(XZ2018006)

摘　　要：2018年个人所得税改革的主要内容包括税率级距调整、免征额调整和增加专项附加扣除等方面。本文使用CHIP数据研究了2018年个人所得税改革的收入再分配效应,结果显示,税率级距调整、免征额调整和增加专项附加扣除三项改革均恶化了我国居民之间的收入分配状况。综合来看,2018年的个人所得税改革会大幅降低我国个人所得税的收入再分配效应,MT指数由0.01273下降到了0.00505,下降幅度高达60.33%。并且对专项扣除项目较多的家庭类型内部以及经济发达的东部地区内部的收入分配状况恶化作用最为明显。The main contents of the individual income tax reform in 2018 include the adjustment of tax rate range,the adjustment of exemption amount and the increase of special additional deductions.This paper uses the CHIP data to study the income redistribution effect of the personal income tax reform in 2018.The results show that the adjustment of tax rate range,the adjustment of exemption amount and the increase of special additional deduction all worsen the income distribution among Chinese residents.Overall speaking,the reform of personal income tax in 2018 will significantly reduce the income redistribution effect of personal income tax in China,and the MT index will drop from 0.01273 to 0.00505,down by 60.33%.In addition,it has the most obvious effect on the deterioration of income distribution in the families with more special deduction items and in the economically developed eastern regions.

关 键 词：免征额 税率级距 专项扣除 收入再分配 

分 类 号：F812.42[经济管理—财政学]