个人所得税起征点提高对工薪阶层的影响研究  

The Impacts of Increasing Personal Income Tax Exemption on the Wage-earning class

作　　者：刘广东 张星浩 陈达 杨贵梅 LIU Guang-dong;ZHANG Xing-hao;CHEN Da;Yang Gui-mei(School of Business,Fuyang Normal University,Logistics Key Laboratory of Anhui,Fuyang Anhui,236037,China;School of Economics Management,Beijing University of Posts and Telecommunications,Beijing,100876,China)

机构地区：[1]阜阳师范大学商学院,安徽物流重点实验室,安徽阜阳236037 [2]北京邮电大学经济管理学院,北京100876

出　　处：《齐齐哈尔大学学报（哲学社会科学版）》2020年第1期86-88,共3页Journal of Qiqihar University(Philosophy & Social Science Edition)

基　　金：阜阳师范大学校级质量工程项目(2018JYXM49);阜阳师范大学校级质量工程项目(2018JYXM35);阜阳师范大学校级质量工程项目(2016PPJY12)。

摘　　要：新的个人所得税改革在一定程度上对工薪阶层的工作和生活等产生影响。诸如收入差距加大、难以留住高端人才、影响工薪阶层社会流动性甚至产生马太效应等等;同时存在我国地区差异较大,工薪阶层收入单一且工资增长速度与税率不匹配,再加之人们过多追求自我实现等问题会阻碍个人所得税改革。因此要根据我国客观实际,因地制宜,精准施策,科学设置税率并适当增加税收扣除项完善奖惩和税收核查机制,在保障税收的同时平衡好个人所得,使我国的财政功能和调节功能都能够发挥应有的作用。The improvement of personal income tax exemption,to some extent,will have an impacts on the wage-earning class's life,work and pension and so on.Such as the gap for widening income,the difficulty in recruiting and retention for high-end talents,the impact on the social mobility of wage-earning class and even brings the Matthew effect.In addition,there are some problems which hinder the reform of personal income tax in China,for example,there are great regional differences,the source of wage-earners’income is single and the growth rate of salary doesn’t match the tax rate,the wage-earners are pursuing self-realization too much.Therefore,according to the objective reality of our country,adjusting measures to local conditions,implementing precise policies,setting scientific tax rates and increasing tax deductions should be applied appropriately,perfecting the mechanism of rewards and punishments and tax verification,balancing personal income while ensuring tax revenue should be also carried out,so that our fiscal function and regulatory function can play their role.

关 键 词：个人所得税 工薪阶层 减轻税负 

分 类 号：F812.42[经济管理—财政学]