个人所得税改革对产业结构的影响研究  

Research on the Impact of Individual Income Tax Reform on Industrial Structure

作　　者：盛红有 胡艳[1] SHENG Hong-you;HU Yan(School of Finance and Technology,Anhui Business College,Wuhu 241002,China)

机构地区：[1]安徽商贸职业技术学院金融科技学院,安徽芜湖241002

出　　处：《安徽商贸职业技术学院学报》2020年第4期37-41,共5页Journal of Anhui Business College

基　　金：安徽省高校人文社科重大研究项目(SK2018ZD056);安徽商贸职业技术学院科研项目(2020ZDF03)。

摘　　要：产业结构调整需要消费的刺激和引导,而个人所得税改革带来的减税效应对消费和投资倾向产生直接影响,需要从需求端和供给端两个维度研究个人所得税改革对产业结构的影响。研究发现:个人所得税改革会对产业结构的调整产生直接和间接的影响。个人所得税改革带来的减税效应能直接带动居民消费,增加社会总需求,促进产业结构调整;同时,个人所得税改革能间接导致政府和社会投资向高新技术产业倾斜,促进产业结构调整。因此,应继续推进个人所得税改革,以加强对产业发展的引导。Industrial restructuring needs stimulation and guidance by consumption,and the tax reduction effect brought about by personal income tax reform has a direct impact on consumption and investment trends.The research on the impact of personal income tax reform on industrial structure from the demand side and supply side shows that personal income tax reform has both direct and indirect impact on industrial restructuring.The tax reduction effect brought about by personal income tax reform can directly stimulate residents’consumption,increase the total demand of society and promote industrial restructuring.At the same time,the personal income tax reform can indirectly cause more investment in the high-tech industry from the government and society,which also helps promote industrial restructuring.Therefore,it is necessary to push forward personal income tax reform to better guide the industrial development.

关 键 词：个人所得税 产业结构 税收政策 居民消费 

分 类 号：F321.42[经济管理—产业经济] F832.2