个人所得税年终奖税收优惠政策的影响研究——基于收入分配和国际人才竞争的视角  

Research on the Impact of the Preferential Policy of Annual Lump Sum Bonuses——Based on the Perspective of Income Distribution and International Talent Competition

作　　者：田志伟[1] 金圣 汪豫 Tian Zhiwei;Jin Sheng;Wang Yu

机构地区：[1]上海财经大学公共政策与治理研究院 [2]上海财经大学公共经济与管理学院

出　　处：《财政研究》2022年第2期77-90,共14页Public Finance Research

摘　　要：年终奖税收优惠政策会对不同收入水平纳税人的个人所得税税收负担产生不同程度的影响。本文通过构建税制模拟模型,分析了年终奖税收优惠政策对纳税人税负产生的结构性影响。测算结果表明,取消年终奖税收优惠政策能使我国基尼系数下降0.78%,增加了个人所得税的收入再分配效应;但取消年终奖税收优惠政策还会提高高水平人才的个人所得税负担,降低我国在国际上的人才竞争力。基于研究结论,本文建议调整完善个人所得税税收负担结构,给予高水平人才适当的税收优惠,以增强我国个人所得税税制的人才竞争力,并在此基础上适时取消年终奖税收优惠政策。The preferential policy of individual income tax on annual lump sum bonus will result in varying degrees of impact on the individual income tax burden of taxpayers with different income levels.By constructing a tax simulation model,this paper analyzes the structural impact of the preferential policy of annual lump sum bonus on taxpayers’tax burden.The results show that the cancellation of the preferential policy can reduce China’s Gini coefficient by 0.78%,and increase the income redistribution effect of individual income tax.However,it will also increase the individual income tax burden of high-level talents,which will further reduce China’s talent competitiveness in the world.Based on the research conclusions,this paper proposes to adjust and improve the tax burden structure of individual income tax and promulgate appropriate preferential policies for high-level talents,so as to enhance the talent competitiveness of China’s individual income tax system,and cancel the preferential policy of annual lump sum bonus on this basis when the time is right.

关 键 词：年终奖 个人所得税 劳动所得税负 收入分配 国际人才竞争 

分 类 号：F812.42[经济管理—财政学]