共同富裕视角下的个人所得税改革路径选择:促进经济发展还是缩小收入差距  

Path Selection of Personal Income Tax from the Perspective of Common Prosperity:Promote Economic Development or Narrow Income Gap

作　　者：徐多 Xu Duo

机构地区：[1]中央民族大学经济学院,北京100081 [2]呼和浩特民族学院财务处,内蒙古呼和浩特010010

出　　处：《河南社会科学》2022年第5期45-55,共11页Henan Social Sciences

基　　金：内蒙古自治区社科规划项目“民族地区构建共同富裕的实现机制”(2021ZZB057)。

摘　　要：共同富裕的实现机理需要兼顾富裕与共同的协调推进,既要求保持经济高质量发展,又要求收入差距不断缩小,而个人所得税的税制特点与共同富裕的实现路径天然契合。通过梳理个人所得税的理论逻辑、历史逻辑和实践逻辑,确定选择缩小收入差距的改革路径。为了识别现有税制能否满足共同富裕远景目标的要求,利用2022年个人所得税汇算清缴调研数据,分别测算平均税率和MT分解指数效应。研究发现新税改的横向公平有所改善,纵向公平指数大幅下降44.87%,最终使得收入调节功能作用发挥不明显。据此提出提升公平正义的综合施策、采取“停调强引”精准施策、强化征管体系科学施策的政策建议,推动全体人民共同富裕取得实质性进展。The realization mechanism of common prosperity requires the coordinated advancement of both prosperity and common prosperity.It not only requires maintaining high-quality economic development,but also accompanies the continuous narrowing of income gaps.The characteristics of the tax system of personal income tax are naturally compatible with the realization path of common prosperity.By sorting out the theoretical logic,historical logic and practical logic of personal income tax,the reform path to narrow the income gap is determined.In order to identify whether the existing tax system can meet the requirements of the vision of common prosperity,the average tax rate and the MT decomposition index effect are respectively calculated by using the survey data on the final settlement of personal income tax in 2022.The study found that the horizontal equity of the new tax reform has improved,and the vertical equity index has dropped by 44.87%,which ultimately makes the income adjustment function less obvious.Based on this,put forward comprehensive measures to improve fairness and justice,adopt precise measures of“stopping adjustment strengthening guide”,and strengthen the scientific measures of the collection and management system,so as to promote the common prosperity of all people and achieve substantial progress.

关 键 词：共同富裕 个人所得税 收入调节功能 税收征管 

分 类 号：F840[经济管理—保险]