个人所得税征收区域化差别研究分析  

Research and Analysis on the Difference of Individual Income Tax Collection Area

作　　者：梅利 宋淑鸿[1] MEI Li;SONG Shu-hong(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《中国林业经济》2021年第3期102-104,共3页China Forestry Economics

摘　　要：2018年个税法改革不仅减轻纳税人的负担,也使得我国个人所得税税法进一步地完善,但相对于发达国家经济均衡,我国东部与中西部两地经济发展不同步,所以目前统一的税收制度仍然存在着各项弊端。从改革后的个人所得税角度出发,使用基尼系数与MT指数比较各区域个税调节力度,分析区域个税财政负担率的降低幅度,结合住房贷款专项扣除研究其区域影响力度,发现不同经济发展区域使用统一征收制度尚不合理,提出了改善建议。The 2018 tax law reform not only lightened the burden of taxpayers,but also further improved China’s individual income tax law.However,China is different from developed countries in terms of economic balance,and the economic development of the eastern and western regions is not synchronized,so the current unified tax system still has various drawbacks.This article used Gini coefficient and MT index to compare the regional tax adjustment from the perspective of individual income tax after the reform,and it analyzed regional tax reduction of financial dependency ratio.It finally studied the regional influence of housing loans combining with the special deduction and it found that different economic development zone useing unified tax system was not reasonable,and it need suggestions for improvement.

关 键 词：个人所得税 专项附加扣除 区域化差异 费用扣除标准 

分 类 号：F812.42[经济管理—财政学]