个人所得税、居民收入与消费升级的动态关联研究——源于2018年个税改革背景下的思考  

Research on the Dynamic Relation between Individual Income Tax,Resident Income and Consumption Upgrade——Thoughts Originating from the Context of Tax Reform in 2018

作　　者：刘鹏[1] LIU Peng(Hubei University of Economics,Wuhan 430070,China)

机构地区：[1]湖北经济学院

出　　处：《德州学院学报》2019年第4期55-59,共5页Journal of Dezhou University

摘　　要：个人所得税是居民收入分配与消费转型的重要影响因素.本文采用线性面板模型与门槛效应模型对2006-2016年间我国个人所得税与消费升级的关系进行了探索,研究表明:在不考虑个人收入情况下,个人所得税对消费升级的抑制作用更为突出.在以居民收入水平作为门槛变量进行控制后,个人所得税与消费升级的关系呈现出“V”型变化,即低收入水平时,个人所得税的负向作用更加明显,而高收入水平时,个人所得税则表现为积极作用.因此,要持续优化个税方案改革,加大“减税”力度,发挥税收的社会调节功能.Individual income tax is an important factor influencing income distribution and consumption transformation of residents.This paper uses the linear panel model and threshold effect model to explore the relationship between personal income tax and consumption upgrading in China from 2006 to 2016.The research shows that the inhibiting effect of personal income tax on consumption upgrading is more prominent without considering personal income.After controlling the income level of residents as a threshold variable,the relationship between personal income tax and consumption upgrading presents a“V”type change,that is,when the income level is low,the negative effect of personal income tax is more obvious,while when the income level is high,the positive effect of personal income tax is shown.Therefore,we should continue to optimize the reform of individual tax scheme,intensify the“tax reduction”efforts,and give full play to the social adjustment function of tax revenue.

关 键 词：个人所得税 居民收入水平 消费升级 

分 类 号：F121[经济管理—世界经济] F126