我国现行个人所得税的收入再分配效应研究  

Study on the Redistrubution Effect of Current Individual Income Tax in China

作　　者：胡显莉[1] 王安喜 陈立[1] Hu Xianli;Wang An'xi;Chen Li(School of Accounting,Chongqing University of Technology,Chongqing,400054;The Financial of Department,China TieGong Investment&Construction Group Co.,Ltd,Beijing,100071)

机构地区：[1]重庆理工大学会计学院,重庆400054 [2]中国铁工投资建设集团有限公司财务金融部,北京100071

出　　处：《重庆社会科学》2020年第11期104-118,共15页Chongqing Social Sciences

摘　　要：利用CFPS 2018数据,模拟测算了我国2018年个人所得税改革前后新旧税制下个人所得税的收入再分配效应,研究发现综合课税制有利于增强个人所得税的收入再分配效应,但综合所得应纳税所得额税率过低导致税率结构效应为负,个人所得税的平均税率较低虽然减税效果明显但限制了个人所得税的收入再分配效应。税收政策受经济环境的影响,针对目前国内外政府以减税作为推动经济增长的主流财政措施,提出个人所得税改革应遵循收入中性原则,在保证国家税收收入的前提下,通过系列举措对高中低收入纳税人的税负进行调整以及加强征管来实现既不提高平均税率又能够促进公平的目标。Based on CFPS2018 data,this paper simulates and calculates the redistribution effect of individual income tax under the new and old tax system before and after 2018 individual income tax reform in China.It is found that the comprehensive taxation system is conducive to enhancing the income redistribution effect of individual income tax.However,the excessively low comprehensive income taxable income rate results in the negative effect of tax rate structure.Although the lower average tax rate of individual income tax has obvious tax cut effects,limits the income redistribution effect of individual income tax.The tax policy is influenced by the economic environment,aiming at the current domestic and foreign governments take tax reduction as the mainstream fiscal measure to promote economic growth.This paper proposes that the reform of individual income tax follows the principle of income neutrality,and under the premise of ensuring the national tax revenue.The tax burden of high,middle and low income taxpayers should be adjusted through a series of measures,as well as strengthen collection and management to achieve the goal of not increasing the average tax rate but also promoting fairness.

关 键 词：个人所得税 再分配效应 MT指数 P指数 

分 类 号：D922.222[政治法律—经济法学]