中国个人所得税的APK排序效应研究  

A Study on APK Reranking Effect of China’s Personal Income Tax

作　　者：胡华[1] HU Hua(不详)

机构地区：[1]南开大学经济学院财政系

出　　处：《中央财经大学学报》2021年第2期18-30,共13页Journal of Central University of Finance & Economics

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”(项目编号: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”(项目编号: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”(项目编号:19ZDA071);中国特色社会主义经济建设协同创新中心(南开大学)资助项目。

摘　　要：个人所得税的APK排序效应违背了税收公平原则,导致部分高税前收入者的税后收入低于部分低税前收入者的税后收入。通过图形法,笔者证实APK排序效应必然存在;对比分析1980年至今6个版本个人所得税制下的APK排序效应,发现我国个人所得税的APK排序效应呈现长期下降的态势,相对于1980年,现行个人所得税的APK排序效应已降低了96%;但仍有41.31%的家庭、41.75%的人口、73.62%的税前收入、41.60%的个人所得税收入受到排序效应的干扰;比较研究五种个人所得税模式——分类单独申报模式、分类家庭申报模式、城乡统一单独申报模式、综合单独申报模式、综合家庭申报模式,发现综合单独申报模式能有效遏制排序效应;基于Stata15.0,采用编程法,在综合单独申报模式下,计算了93750种个人所得税制的排序效应,找到了排序效应最小的个人所得税制。The APK reranking effect of the personal income tax means that post-tax incomes of some pre-tax higher income earners are less than those of some pre-tax lower ones.Based on the graphics method,it is proved that the APK reranking effect is an inevitable exist.The 6 kinds of income tax systems from 1980 till now have been comparatively studied.It is found that the APK reranking effect of China’s personal income tax has been declining for a long time and this effect has been reduced by 96%compared with 1980.However,41.31%of households,41.75%of people,73.62%of pre-tax incomes and 41.60%of personal income taxes are under the APK reranking effect of the present personal income tax system.Based on the comparative analysis of 5 income tax system modes,including the classification personal declaration mode,the classification household declaration mode,the global personal declaration mode for all urban and rural areas,the comprehensive personal declaration mode and the comprehensive household declaration mode,it is found that the comprehensive personal declaration mode is more helpful than other modes to weaken the APK reranking effect.Based on Stata15.0 and programming methods,under comprehensive personal declaration mode,APK reranking effects of 93750 income tax systems are calculated,and the one with the smallest reranking effect is discovered.

关 键 词：个人所得税 排序效应 编程法 

分 类 号：F812.42[经济管理—财政学]