探寻最公平的中国个人所得税制  

Exploring the Fairest Personal Income Tax System in China

作　　者：胡华[1] Hu Hua(School of Economics,Nankai University,Tianjin 300071,China)

机构地区：[1]南开大学经济学院,300071

出　　处：《南开经济研究》2020年第3期24-40,共17页Nankai Economic Studies

基　　金：教育部哲学社会科学研究后期资助项目“中国个人所得税的收入差距平抑功能研究”(19JHQ059);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);国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(19ZDA071);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);中国特色社会主义经济建设协同创新中心(南开大学)的资助。

摘　　要：个人所得税会产生三类不公平效应--税额累退效应、税率累退效应、过度调节效应。本文将上述三类效应都分解为各边际税率与税前扣除的分效应,并依据CGSS(2015)的10968个家庭样本数据,计算了中国现行个人所得税制各边际税率与税前扣除的三类不公平分效应并发现:在税额累退效应和税率累退效应中,利息、股息与红利所得等的比例税率分效应最强;在过度调节效应和三类不公平之和中,综合所得第7级税率的分效应最强。本文将三类不公平效应之和最小的个人所得税制视为最公平税制,为探究最公平税制,基于Stata15.0软件编程法,计算了177147种个人所得税制的三类不公平效应之和。The personal income tax has three kinds of inequality effects,namely,the tax amount regressive effect,the tax rate regressive effect and the over-redistributive effect.In this paper,all three kinds of inequality effects have been decomposed to the subeffects of all marginal tax rates and deductions.Based on the 10968 household samples of CGSS(2015),the subeffects are calculated,and it is found that in the tax amount regressive effect and the tax rate regressive effect,the subeffect of the proportional tax rate of interest,dividends and other incomes is the largest,while in the over-redistributive effect and the sum of all three kinds of inequality effects,the subeffect of the seventh marginal tax rate of the comprehensive income is the biggest.Under the fairest personal income tax system,the sum of three kinds of inequality effects is the smallest among all different personal income tax systems.In order to find it,based on Stata15.0 and programming method,the sums of three kinds of inequality effects of 177147 personal income tax systems are calculated.

关 键 词：个人所得税 不公平效应 编程法 

分 类 号：F812.42[经济管理—财政学]